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02018A1227(01) — EN — 01.02.2022 — 002.001 — 1

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**►B** **[Agreement](http://data.europa.eu/eli/agree_internation/2018/1907/oj/eng)**

**[between the European Union and Japan for an Economic Partnership](http://data.europa.eu/eli/agree_internation/2018/1907/oj/eng)**

[(OJ L 330, 27.12.2018, p. 3)](http://data.europa.eu/eli/agree_internation/2018/1907/oj/eng)

Amended by:

Official Journal

No page date

[►](http://data.europa.eu/eli/dec/2021/109/oj/eng) **[M1](http://data.europa.eu/eli/dec/2021/109/oj/eng)** [Decision No 1/2021 of the Joint Committee under the Agreement](http://data.europa.eu/eli/dec/2021/109/oj/eng)
[between the European Union and Japan for an Economic Partnership](http://data.europa.eu/eli/dec/2021/109/oj/eng)
[of 25 January 2021](http://data.europa.eu/eli/dec/2021/109/oj/eng)

[►](http://data.europa.eu/eli/dec/2021/110/oj/eng) **[M2](http://data.europa.eu/eli/dec/2021/110/oj/eng)** [Decision No 2/2021 of the Joint Committee established under the](http://data.europa.eu/eli/dec/2021/110/oj/eng)
[Agreement between the European Union and Japan for an Economic](http://data.europa.eu/eli/dec/2021/110/oj/eng)
[Partnership of 25 January 2021](http://data.europa.eu/eli/dec/2021/110/oj/eng)

[►](http://data.europa.eu/eli/dec/2022/138/oj/eng) **[M3](http://data.europa.eu/eli/dec/2022/138/oj/eng)** [Decision No 1/2022 of the Joint Committee under the Agreement](http://data.europa.eu/eli/dec/2022/138/oj/eng)
[between the European Union and Japan for an Economic Partnership](http://data.europa.eu/eli/dec/2022/138/oj/eng)
[of 21 January 2022](http://data.europa.eu/eli/dec/2022/138/oj/eng)

[L 35](http://data.europa.eu/eli/dec/2021/109/oj/eng) [31](http://data.europa.eu/eli/dec/2021/109/oj/eng) [1.2.2021](http://data.europa.eu/eli/dec/2021/109/oj/eng)

[L 35](http://data.europa.eu/eli/dec/2021/110/oj/eng) [42](http://data.europa.eu/eli/dec/2021/110/oj/eng) [1.2.2021](http://data.europa.eu/eli/dec/2021/110/oj/eng)

[L 22](http://data.europa.eu/eli/dec/2022/138/oj/eng) [45](http://data.europa.eu/eli/dec/2022/138/oj/eng) [1.2.2022](http://data.europa.eu/eli/dec/2022/138/oj/eng)

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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)

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 — 01.02.2022 — 002.001 — 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 — 01.02.2022 — 002.001 — 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 — 01.02.2022 — 002.001 — 6

PREAMBLE

THE EUROPEAN UNION and JAPAN (hereinafter referred to as ‘the Parties’),

CONSCIOUS of their longstanding and strong partnership based on common
principles and values, and of their important economic, trade and investment
relationship;

RECOGNISING the importance of strengthening their economic, trade and
investment relations, in accordance with the objective of sustainable development
in the economic, social and environmental dimensions, and of promoting trade
and investment between them, mindful of the needs of the business 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 consumer welfare
through policies ensuring a high level of consumer protection and economic
well-being;

REALISING that a dynamic and rapidly changing global environment brought
about by globalisation and closer integration among economies in 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 contribute to
further promoting the development of trade and investment between the Parties
by making use of their respective economic strengths through bilateral trade and
investment activities;

BELIEVING that creating a clearly established and secured trade and investment
framework through mutually advantageous rules to govern trade and 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 them;

REAFFIRMING their commitment to the Charter of the United Nations and
having regard to the principles articulated in the Universal Declaration of
Human Rights;

RECOGNISING the importance of transparency in international trade and
investment to the benefit of all stakeholders;

SEEKING to establish clear and mutually advantageous rules governing trade
and investment between the Parties and to reduce or eliminate barriers thereto;

RESOLVED to contribute to the harmonious development and expansion of
international trade and investment by removing obstacles thereto through this
Agreement and to avoid creating new barriers to trade or investment between
the Parties that could reduce the benefits of this Agreement;

BUILDING on their respective rights and obligations under the WTO Agreement
and other multilateral, regional and bilateral agreements to which both Parties are
party; and

DETERMINED to establish a legal framework for strengthening their economic
partnership,

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 7

HAVE AGREED AS FOLLOWS:

CHAPTER 1

GENERAL PROVISIONS

_ARTICLE 1.1_

**Objectives**

The objectives of this Agreement are to liberalise and facilitate trade
and investment, as well as to promote a closer economic relationship
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 Agriculture
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 Agreement
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 and
controls falling under the competence of the customs authorities;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 8

(h) ‘customs territory’ means:

(i) for the European Union, the customs territory as referred to 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 action, 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;

( [1] ) OJ L 269, 10.10.2013, p. 1.
( [2] ) For greater certainty, the ‘GPA’ shall be understood to be the 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 person of a Party’
also includes a natural person permanently residing in the Republic of Latvia
who is not a citizen of the Republic of Latvia or any other state but who is
entitled, under the laws and regulations of the Republic of Latvia, to receive
a non-citizen passport.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 9

(u) ‘TBT Agreement’ means the Agreement on Technical Barriers to
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 Treaty 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 all the
areas beyond each Party's territorial sea, including the sea-bed and
subsoil thereof, over which that Party exercises sovereign rights or
jurisdiction in accordance with international law including the United
Nations Convention on the Law of the Sea, done at Montego Bay on
10 December 1982 and its laws and regulations which are consistent
with international law. ( [1] )

3. As regards the provisions of this Agreement concerning the appli­
cation of preferential tariff treatment to goods as well as
Articles 2.9 and 2.10, this Agreement also applies to those areas of
the customs territory of the European Union not covered by subpara­
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 the
respective scope of the territorial application of this Agreement as
referred to in paragraphs 1 to 3 changes and promptly provide, on
request of the other Party, supplementary information or clarification
thereon.

( [1] ) For greater certainty, for the European Union, the areas beyond each Party's
territorial sea shall be understood as the respective areas of the Member
States of the European Union.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 double
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 tax legis­
lation of the European Union, of its Member States or of Japan.

2. This Agreement applies to taxation measures only in so far as such
application is necessary to give effect to the provisions of this
Agreement.

3. Nothing in this Agreement shall affect the rights and obligations
of the European Union, of its Member States or of Japan under any tax
agreement. In the event of any inconsistency between this Agreement
and any such tax agreement, the tax agreement shall prevail to the
extent of the inconsistency. With regard to a tax agreement between
the European Union or its Member States and Japan, the relevant
competent authorities under this Agreement and that tax agreement
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 European
Union, by its Member States or by Japan pursuant to a tax agreement.

5. The Joint Committee established pursuant to Article 22.1 may
decide on a different scope of the application of dispute settlement
under Chapter 21 with respect to taxation measures.

6. Subject to the requirement that taxation measures are not applied
in a manner which would constitute a means of arbitrary or unjustifiable
discrimination between the Parties where like conditions prevail, or a
disguised restriction on trade and investment, nothing in this Agreement
shall be construed to prevent the adoption, maintenance or enforcement
by the European Union, by its Member States or by Japan of any
taxation measure aimed at ensuring the equitable or effective imposition
or collection of taxes such as measures:

(a) distinguishing between taxpayers who are not in the same situation,
in particular with regard to their place of residence or the place
where their capital is invested; or

(b) preventing the avoidance or evasion of taxes pursuant to the
provisions of any tax agreement or domestic tax legislation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 11

_ARTICLE 1.5_

**Security exceptions**

1. Nothing in this Agreement shall be construed:

(a) as requiring a Party to provide any information the disclosure of
which it considers contrary to its essential security interests;

(b) as preventing a Party from taking any action which it considers
necessary for the protection of its essential security interests:

(i) relating to fissionable and fusionable materials or the materials
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 directly 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 of its
obligations under the Charter of the United Nations for the purpose
of maintaining international peace and security.

2. Notwithstanding paragraph 1,

(a) for the purposes of Chapter 10, Article III of the GPA applies; 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 information the
disclosure of which would impede the enforcement of its laws and
regulations, or otherwise be contrary to the public interest, or which
would prejudice legitimate commercial interests of particular enterprises,
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 information
agrees otherwise.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 12

_ARTICLE 1.7_

**Fulfilment of obligations and delegated authority**

1. Each Party shall ensure that all necessary measures are taken in
order to give effect to the provisions of this Agreement.

2. Unless otherwise specified in this Agreement, each Party shall
ensure that any person or entity to which the Party has delegated regu­
latory or administrative authority to fulfil the Party's obligations 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 with 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 regulations of a
Party, those laws and regulations shall be understood to include
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 this
Agreement.

2. Nothing in this Agreement shall require either Party to act in a
manner inconsistent with its obligations under the WTO Agreement.

3. In the event of any inconsistency between this Agreement and any
agreement other than the WTO Agreement to which both Parties are
party, the Parties shall immediately consult with each other with 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 agreements
entering into force for both Parties on or after the date of signature of
this Agreement. If any matter arises regarding the implementation 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.

( [1] ) The international agreements referred to in or incorporated into this
Agreement shall be understood to include their most recent amendments
having entered into force for both Parties before the date of signature of
this Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 between the
Parties and to progressively liberalise trade in goods in accordance with
the provisions of this Agreement.

_ARTICLE 2.2_

**Scope**

Unless otherwise provided for in this Agreement, this Chapter applies to
trade in goods between the Parties.

_ARTICLE 2.3_

**Definitions**

For the purposes of this Chapter:

(a) ‘export licensing procedures’ means administrative procedures,
whether or not referred to as licensing, used by a Party for the
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 prior
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 Party
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 under 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 of
surtax or surcharge imposed on or in connection with such importation,
but does not include any:

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 Party
(hereinafter referred to as ‘originating agricultural goods’) shall 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 agricultural
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 shall 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 other 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 customs duty rate
on the same good calculated in accordance with Annex 2-A.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 15

3. The treatment of originating goods of a Party classified under the
tariff lines indicated with ‘S’ in the Column ‘Note’ in the Schedule of
the European Union in Section B of Part 2 of Annex 2-A and in the
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 of entry into
force of this Agreement or in a year on which the Parties otherwise
agree, whichever comes first. The review shall proceed with a view to
improving market access conditions through, for example, measures
such as faster reduction or elimination of customs duties, streamlining
of tendering processes and increasing of quota quantities, as well as
addressing issues related to levies.

4. Where a Party grants a larger or faster tariff reduction, higher
quota or any other more favourable treatment than that provided for
under this Agreement to a third country based on an international
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 obtains at least
the same preference, commence such a review within three months of
the date of entry into force of the international agreement between 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 repair or
alteration could have been performed in the customs territory of the
former Party, provided that the good concerned re-enters the customs
territory of that former Party within the period as specified in its laws
and regulations ( [1] ).

2. Paragraph 1 does not apply to a good in the customs territory of a
Party under customs control without payment of import duties and taxes
that is exported for repair or alteration and that does not re-enter the
customs territory under customs control without payment of import
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-exported
from the customs territory of the importing Party within the period
specified in its laws and regulations ( [2] ).

( [1] ) In the European Union, the outward processing procedure set out in Regu­
lation (EU) No 952/2013 of the European Parliament and of the Council of
9 October 2013 laying down the Union Customs Code is used for the
purpose of this paragraph.
( [2] ) In the European Union, the inward processing procedure as laid down in
Regulation (EU) No 952/2013 of the European Parliament and of the
Council of 9 October 2013 laying down the Union Customs Code is used
for the purpose of this paragraph.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 16

4. For the purposes of this Article, ‘repair’ or ‘alteration’ means any
operation or process undertaken on a good to remedy operational
defects or material damage and entailing the re-establishment of the
good to its original function, or to ensure its compliance with
technical requirements for its use. Repair or alteration of a good
includes restoring and maintenance regardless of a possible increase
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 new 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 customs
territory for the following goods in accordance with its laws and regu­
lations, provided that such goods do not undergo any change except
normal depreciation due to the use made of them and that they are
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 or 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, demonstrations 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 traded
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 — 01.02.2022 — 002.001 — 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 to
the other Party, or any internal taxes or other charges on goods
exported to the other Party that are in excess of those that would be
imposed on like goods destined for domestic consumption. For the
purpose of this Article, fees or other charges of any kind shall not
include fees or other charges imposed in accordance with Article 2.16
that are limited to the amount of the approximate cost of service
rendered.

_ARTICLE 2.13_

**Standstill**

1. Unless otherwise provided for in this Agreement, a Party shall not
increase any customs duty on originating goods of the other Party from
the rate to be applied in accordance with Annex 2-A.

2. For greater certainty, a Party may raise a customs duty to the level
set out in the Schedule of the European Union in Section B of Part 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 reduction of
the customs duty.

_ARTICLE 2.14_

**Export competition**

1. For the purposes of this Article, ‘export subsidies’ means subsidies
referred to in subparagraph (e) of Article 1 of the Agreement on Agri­
culture and other subsidies listed in Annex I to the SCM Agreement 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 Ministerial
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 equivalent
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 restriction
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 destined 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 is
incorporated into and made part of this Agreement, _mutatis mutandis_ .

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 the other
Party;

(b) provide the other Party with written notice thereof, wherever
possible prior to the introduction of such prohibition or restriction
and as far in advance as practicable, or, if not, no later than 15 days
after the date of introduction, whereby that written notice shall
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 opportunity
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, other
than customs duties, export duties and taxes in accordance with
Article III of GATT 1994, imposed by that Party on or in connection
with importation or exportation are limited to the amount of the
approximate cost of services rendered, which shall not be calculated
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 related
fees and charges. For the purposes of this paragraph, ‘consular trans­
actions’ means requirements by the consul of the importing Party
located in the exporting Party for the purpose of obtaining consular
invoices or consular visas for commercial invoices, certificates 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 under the
Agreement on Import Licensing Procedures.

2. Each Party shall adopt or maintain export licensing procedures 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, those
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 — 01.02.2022 — 002.001 — 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 licensing
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 measure
that is consistent with this Agreement. A Party adopting non-automatic
licensing procedures shall clearly indicate the measure being implemen­
ted through such licensing procedure.

6. Each Party shall respond, within 60 days, to any enquiry from the
other Party regarding import or export licensing procedures which the
former Party intends to adopt, has adopted or maintains, as well as the
criteria for granting or allocating import or export licenses.

7. In applying export restrictions to a good in the form of a quota, a
Party shall aim at a distribution of trade in that good approaching as
closely as possible the shares which would be expected in the absence
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 give 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. Each Party
may require that remanufactured goods be identified as such for
distribution or sale.

2. For the purposes of this Article, ‘remanufactured goods’ means
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 used
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.

( [1] ) For greater certainty, the references to the tariff classification number of the
Harmonized System in this Chapter are based on the Harmonized System, as
amended on 1 January 2017.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 20

_ARTICLE 2.19_

**Non-tariff measures**

1. Specific commitments relating to non-tariff measures on goods 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 Agreement,
or on request of a Party, the Parties shall evaluate whether issues
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 additional
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 Under­
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 the
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 other 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 does 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 sub­
paragraphs (i) and (j) of Article XX of GATT 1994, the Party shall:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 21

(a) provide the other Party with all relevant information; and

(b) upon request, provide the other Party with a reasonable opportunity
for consultation with respect to any matter related to such measure,
with a view to seeking a mutually acceptable solution.

3. The Parties may agree on any means needed to put an end to the
matters subject to consultation referred to in subparagraph 2(b).

4. If exceptional and critical circumstances requiring immediate
action make prior provision of information or examination impossible,
the Party intending to take the measures concerned may apply immedi­
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 Harmonized
System.

_ARTICLE 2.24_

**General principle**

Unless otherwise provided for in Articles 2.25 to 2.28, the importation
and sale of wine products traded between the Parties covered by this
Section shall be conducted in compliance with the laws and regulations
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 European
Union shall authorise the importation and sale of wine products for
human consumption in the European Union originating in Japan and
produced in accordance with:

(a) product definitions and oenological practices authorised and
restrictions applied in Japan for the sale of Japan wine as referred
to in Section A of Part 2 of Annex 2-E provided that they comply
with product definitions and oenological practices and restrictions 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 Part 2 of
Annex 2-E.

2. From the date of entry into force of this Agreement, Japan shall
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 — 01.02.2022 — 002.001 — 22

(a) product definitions and oenological practices authorised and
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 restrictions
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 Part 1 of
Annex 2-E.

3. On the date of entry into force of this Agreement, the Parties shall
exchange notifications confirming that their procedures for the author­
isation of oenological practices referred to in Section B of Part 1 and
Section B of Part 2 of Annex 2-E, respectively, have been completed.

_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 procedures
for that authorisation have been completed.

2. Japan shall expeditiously take necessary steps with a view to auth­
orising the oenological practices as referred to in Section C of 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 enter 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 that
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 authorisation
have been completed.

3. The authorisation referred to in paragraphs 1 and 2 shall enter 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 as docu­
mentation serving as evidence that the requirements for the importation
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 — 01.02.2022 — 002.001 — 23

2. The Working Group on Wine established pursuant to Article 22.4
shall adopt, upon the entry into force of this Agreement, by decision,
the modalities:

(a) for the implementation of paragraph 1, in particular the forms to be
used and the information to be provided on the certificate; and

(b) for the cooperation between the contact points designated by 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 entry into
force of this Agreement.

2. If the Parties find, in the process of review of the implementation
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 force 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 force of this
Agreement and the notification referred to in paragraph 1 of Article 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 paragraph 2 is
not agreed upon within three months of the initiation of the consul­
tations referred to in paragraph 2.

4. The temporary suspension of the acceptance of the
self-certification referred to in paragraph 3 shall be immediately
terminated when Japan sends the notification provided for in paragraph 2
of Article 2.26 to the European Union.

5. If the Parties find, in the process of review on the implementation
of Article 2.27 referred to in paragraph 1, that the notifications provided
for in Article 2.27 have not been exchanged within five years of the
date of entry into force of this Agreement, the Parties shall enter into
consultations.

6. Nothing in this Article shall affect the rights and obligations of a
Party under the SPS Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 this
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 Parties to
take sanitary and phytosanitary measures necessary for the protection of
human, animal or plant life or health, provided that such measures 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, restrictions 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 Agreement
and for the period of 10 years after the entry into force of this
Agreement, the Parties shall annually exchange import statistics for
the period covering the most recent calendar year available. The
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 covering the
most recent calendar year available, including value and volume, based
on the nomenclature of the Party, of imports of goods of the other Party
benefitting from preferential tariff treatment under this Agreement 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 legislation
relating to the preferential tariff treatment under this Agreement could
adversely affect the domestic industry and agree to cooperate on
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 at
Brussels on 30 January 2008 (hereinafter referred to as ‘CMAA’).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 Party has
made a finding, on the basis of objective, compelling and verifiable
information, that:

(a) systematic breaches in its customs legislation related to the prefer­
ential tariff treatment under this Agreement for a certain good have
been committed; and

(b) the other Party has systematically and unjustifiably refused 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 paragraph 2
shall, without undue delay, notify the other Party of that finding with
sufficient information to justify the initiation of consultations, 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 requirements
of this Agreement and the relevant customs legislation.

5. The Party which has made the finding referred to in paragraph 2
shall, before a final decision is made, inform all interested parties of its
intention to apply a temporary suspension, and shall ensure that they
have a full opportunity for defending their interests. A temporary
suspension shall not be applied to interested parties, provided that
they objectively and satisfactorily demonstrate to the Party which has
made the finding that they are not involved in the systematic breaches
referred to in subparagraph 2(a).

6. Following the processes referred to in paragraphs 4 and 5, if the
Parties have failed to agree on an acceptable solution within six months
of the notification, the Party which has made the finding may decide to
suspend temporarily the preferential tariff treatment under this
Agreement for the goods concerned, duly taking into account the
exception provided for in paragraph 3. A temporary suspension shall
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 months. If
a Party has made a finding that the conditions that gave rise to the
initial suspension persist at the expiry of the temporary suspension, that
Party may decide to renew the temporary suspension, after notifying the
other Party of such a finding with sufficient information to justify 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 conditions
that gave rise to the initial suspension still persist at the expiry of the
period of each renewal.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 26

8. The applied temporary suspensions shall be subject to periodic
consultations in the Committee on Trade in Goods.

9. The Party which has made the finding referred to in paragraph 2 or 7
shall publish, in accordance with its internal procedures, notices to
importers about any notification and decision concerning temporary
suspensions referred to in paragraphs 4 to 7.

10. A temporary suspension shall not apply to traders other than the
traders referred to in paragraph 3 and the interested parties referred 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 construed as
preventing traders or interested parties from claiming compensation for
damage illegally incurred by the measures referred to in paragraph 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 Committee’)
shall be responsible for the effective implementation and operation of
this Chapter.

2. The Committee shall have the following functions:

(a) reviewing and monitoring the implementation and operation of this
Chapter;

(b) reporting the findings of the Committee to the Joint Committee; and

(c) carrying out other functions as may be delegated by the Joint
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 Parties.

_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 operation 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 referred to
in paragraph 2 of Article 2.28;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 27

(b) monitoring the implementation of Articles 2.25 to 2.29, including
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 the
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, including
fish, molluscs, crustaceans, other aquatic invertebrates and aquatic
plants from seed stock such as eggs, fry, fingerlings, larvae, parr,
smolts or other immature fish at a post-larval stage by intervention
in the rearing or growth processes to enhance production such as
regular stocking, feeding or protection from predators;

(b) ‘consignment’ means products which are either sent simultaneously
from one exporter to one consignee or covered by a single transport
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 accordance
with the requirements laid down in the laws and regulations of that
Party, exports or produces the originating product and makes out a
statement on origin;

(d) ‘importer’ means a person who imports the originating product and
claims preferential tariff treatment for it;

(e) ‘material’ means any matter or substance used in the production 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 orig­
inating status cannot be determined;

(g) ‘preferential tariff treatment’ means the rate of customs duties
applicable to an originating good in accordance with paragraph 1
of Article 2.8;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 28

(h) ‘product’ means any matter or substance resulting from production,
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 including
assembly.

_ARTICLE 3.2_

**Requirements for originating products**

1. For the purpose of the application of preferential tariff treatment
by a Party to an originating good of the other Party in accordance with
paragraph 1 of Article 2.8, the following products, if they satisfy all
other applicable requirements of this Chapter, shall be considered as
originating in the other Party:

(a) wholly obtained or produced products as provided for in Article 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 territorial sea.

3. If a product has acquired originating status, the non-originating
materials used in the production of the product shall not be considered
non-originating when that product is incorporated as material into
another product.

4. The requirements set out in this Chapter relating to the acquisition
of originating status shall be satisfied without interruption in a Party.

_ARTICLE 3.3_

**Wholly obtained products**

1. For the purposes of Article 3.2, a product is wholly obtained in a
Party if it is:

(a) a plant or plant product, grown, cultivated, harvested, picked 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 raised there;

(e) an animal obtained by hunting, trapping, fishing, gathering or
capturing there;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 29

(f) a product obtained from aquaculture there;

(g) a mineral or other naturally occurring substance, not included in
subparagraphs (a) to (f), extracted or taken there;

(h) fish, shellfish or other marine life taken by a Party's vessel from the
sea, seabed or subsoil beyond the territorial sea of each Party and,
in accordance with international law, beyond the territorial sea 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 territorial
sea of each Party and, in accordance with international law, beyond
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 third
countries exercise jurisdiction provided that that Party or a person
of that Party has the right to exploit that seabed or subsoil in
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 referred to in
subparagraphs (a) to (k) or from their derivatives.

2. ‘A Party's vessel’ in subparagraph 1(h) or ‘a Party's factory ship’
in subparagraph 1(i) means respectively a vessel or a factory ship
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 of Japan;
and

(c) satisfies one of the following requirements:

(i) it is at least 50 per cent owned by one or more natural persons
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.

( [1] ) For the purposes of this Chapter, ‘juridical person’ means any legal entity
duly constituted or otherwise organised under the applicable law, whether for
profit or otherwise, and whether privately-owned or governmentally-owned,
including any corporation, trust, partnership, joint venture, sole proprietorship
or association.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 more 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 storage;

(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 of 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 matching
including the making-up of sets of articles;

(l) simple placing in bottles, cans, flasks, bags, cases or boxes, simple
fixing on cards or boards and all other simple packaging
operations;

(m) affixing or printing marks, labels, logos and other like distin­
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 denaturation ( [2] )
of products;

( [1] ) For the purpose of this Article, simple mixing of products covers mixing of

sugar.
( [2] ) For the purpose of this Article, denaturation covers in particular making
products unfit for human consumption by the addition of toxic or
foul-tasting substances.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 31

(p) simple collection or assembly of parts to constitute a complete or
finished article, or an article falling to be classified as complete or
finished pursuant to Rule 2(a) of the General Rules for the Inter­
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 considered
simple if neither special skills nor machines, apparatus or equipment
especially produced or installed are needed for carrying out those
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 material in
the production of another product in the other Party.

2. Production carried out in a Party on a non-originating material
may be taken into account for the purpose of determining whether a
product is originating in the other Party.

3. Paragraphs 1 and 2 do not apply if the production carried out in
the other Party does not go beyond one or more of the operations
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 the
date on which the information was provided.

_ARTICLE 3.6_

**Tolerances**

1. If a non-originating material used in the production of a product
does not satisfy the requirements set out in Annex 3-B, the product 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 on
board price of the product;

(b) for a product classified under Chapters 50 to 63 of the Harmonized
System, tolerances apply as stipulated in Notes 6 to 8 of Annex 3-A.

( [1] ) For greater certainty, the references to the tariff classification number of the
Harmonized System in this Chapter are based on the Harmonized System, as
amended on 1 January 2017.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 32

2. Paragraph 1 does not apply if the value of non-originating
materials used in the production of a product exceeds any of the
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 the
materials used in the production of a product are wholly obtained,
paragraphs 1 and 2 apply.

_ARTICLE 3.7_

**Unit of qualification**

1. The unit of qualification for the application of the provisions of
this Chapter shall be the particular product which is considered as the
basic unit when classifying the product under the Harmonized System.

2. When a consignment consists of a number of identical products
classified under the same heading of the Harmonized System, each
individual product shall be taken into account when applying the
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, with the
same technical and physical characteristics, and which cannot be distin­
guished from one another once they are incorporated into the finished
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 that 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 method
under accounting principles which are generally accepted in the Party.

5. A Party may require, under conditions set out in its laws and
regulations, that the use of an accounting segregation method is
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 makes
improper use of the accounting segregation method or fails to fulfil
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 segregated.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 considered as
originating in a Party when all of its components are originating
under this Chapter. Where the set is composed of originating and
non-originating components, it shall as a whole be considered as orig­
inating in a Party, provided that the value of the non-originating
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 importing
Party shall not have, after exportation and prior to being declared for
home use, been altered, transformed in any way or subjected to
operations other than to preserve them in good condition or than
adding or affixing marks, labels, seals or any other documentation to
ensure compliance with specific domestic requirements of the importing
Party.

2. Storage or exhibition of a product may take place in a third
country provided that it remains under customs supervision in that
third country.

3. Without prejudice to Section B, the splitting of consignments may
take place in a third country if it is carried out by the exporter 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 the
importing Party may request the importer to provide evidence of
compliance, which may be given by any means, including contractual
transport documents such as bills of lading or factual or concrete
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 to a third
country returns to that Party, it shall be considered as non-originating
unless it can be demonstrated to the satisfaction of the customs 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 to
preserve it in good condition while in that third country or while
being exported.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 other
information materials are classified and delivered with, but not
invoiced separately from, the product; and

(b) the types, quantities and value of the accessories, spare parts, tools
and instructional or other information materials are customary for
that product.

2. In determining whether a product is wholly obtained, or satisfies a
production process or change in tariff classification requirement as set
out in Annex 3-B, accessories, spare parts, tools and instructional or
other information materials shall be disregarded.

3. In determining whether a product meets a value requirement set
out in Annex 3-B, the value of accessories, spare parts, tools and
instructional or other information materials shall be taken into account
as originating or non-originating materials, as the case may be, in the
calculation for the purpose of the application of the value requirement to
the product.

4. A product's accessories, spare parts, tools and instructional or
other information materials shall have the originating status of the
product with which they are delivered.

_ARTICLE 3.13_

**Neutral elements**

In order to determine whether a product is originating in a Party, it shall
not be necessary to determine the originating status of the following
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 supplies;

(d) machines, tools, dies and moulds;

(e) spare parts and materials used in the maintenance of equipment and
buildings;

(f) lubricants, greases, compounding materials and other materials used
in production or used to operate equipment and buildings; and

(g) any other material that is not incorporated into the product 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 — 01.02.2022 — 002.001 — 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 determining 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 packaged
for retail sale, if classified with the product, shall be disregarded in
determining whether all the non-originating materials used in the
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 Annex 3B, the value of the packaging materials and containers in which the
product is packaged for retail sale, if classified with the product, 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 value
requirement to the product.

SECTION B

Origin procedures

_ARTICLE 3.16_

**Claim for preferential tariff treatment**

1. The importing Party shall, on importation, grant preferential tariff
treatment to a product originating in the other Party on the basis of a
claim by the importer for preferential tariff treatment. The importer shall
be responsible for the correctness of the claim for preferential 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 referred to
in subparagraph 2(a) or (b) shall be included in the customs import
declaration in accordance with the laws and regulations of the
importing Party. The customs authority of the importing Party may
request, to the extent that the importer can provide such explanation,
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 — 01.02.2022 — 002.001 — 36

4. The importer making a claim for preferential tariff treatment 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 product is
originating, including information on the originating status of materials
used in the production of the product. The exporter is responsible for
the correctness of the statement on origin and of the information
provided.

2. A statement on origin shall be made out using one of the linguistic
versions of the text set out in Annex 3-D on an invoice or on any other
commercial document that describes the originating product in sufficient
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 reject a
claim for preferential tariff treatment due to minor errors or discrep­
ancies in the statement on origin or for the sole reason that an 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 Party; or

(b) multiple shipments of identical products imported into a Party
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 for
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 customs
authority of the importing Party.

_ARTICLE 3.18_

**Importer's knowledge**

The importer's knowledge that a product is originating in the exporting
Party shall be based on information demonstrating that the product is
originating and satisfies the requirements provided for in this Chapter.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 statement on
origin made out by the exporter; or

(b) if the claim was based on the importer's knowledge, all records
demonstrating that the product satisfies the requirements to obtain
originating status.

2. An exporter who has made out a statement on origin shall, for 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 demon­
strating that the product satisfies the requirements to obtain originating

status.

3. The records to be kept in accordance with this Article may be 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 private
persons or forming part of travellers' personal luggage shall be admitted
as originating products provided that such products are not imported 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 such a
declaration.

2. Provided that the importation does not form part of importations
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 exceed:

(a) for the European Union, 500 euros in the case of small packages 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 that
currency of the amounts expressed in euro as at the first working
day of October of each year. The amounts shall be those published
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 the
relevant amounts.

(b) for Japan, 100,000 yen or such amount as Japan may establish.

( [1] ) The imports which are occasional and consist solely of products 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 38

3. Each Party may provide that the basis for the claim as referred to
in paragraph 2 of Article 3.16 shall not be required for an importation
of a product for which the importing Party has waived the requirements.

_ARTICLE 3.21_

**Verification**

1. For the purposes of verifying whether a product imported into a
Party is originating in the other Party or whether the other requirements
of this Chapter are satisfied, the customs authority of the importing
Party may conduct a verification based on risk assessment methods,
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 release of the
products.

2. The information requested pursuant to paragraph 1 shall cover no
more than the following elements:

(a) if a statement on origin was the basis of the claim referred to in
subparagraph 2(a) of Article 3.16, that statement on origin;

(b) the tariff classification number of the product under the Harmonized
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-originating
materials used in the production process;

(f) if the origin criterion was ‘wholly obtained’, the applicable category
(such as harvesting, mining, fishing and place of production);

(g) if the origin criterion was based on a value method, the value of the
product as well as the value of all the non-originating or, as appro­
priate to establish compliance with the value requirement, originat­
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 or,
as appropriate to establish compliance with the weight requirement,
originating materials used in the product;

(i) if the origin criterion was based on a change in tariff classification,
a list of all the non-originating materials including their tariff clas­
sification number under the Harmonized System (in
two-, four- or six-digit format depending on the origin criteria); or

(j) the information relating to the compliance with the provision on
non-alteration referred to in Article 3.10.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 39

3. When providing the requested information, the importer may add
any other information that it considers relevant for the purpose 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 importing Party
when the requested information may be provided in full or in relation 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 Article 3.16,
after having first requested information in accordance with paragraph 1
of this Article, the customs authority of the importing Party conducting
the verification may request information from the importer if that
customs authority considers that additional information is necessary in
order to verify the originating status of the product. The customs
authority of the importing Party may request the importer for specific
documentation and information, if appropriate.

6. If the customs authority of the importing Party decides to suspend
the granting of preferential tariff treatment to the product concerned
while awaiting the results of the verification, release of the product
shall be offered to the importer subject to appropriate precautionary
measures including guarantees. Any suspension of preferential tariff
treatment shall be terminated as soon as possible after the originating
status of the product concerned or the fulfilment of the other
requirements of this Chapter has been ascertained by the customs
authority of the importing Party.

_ARTICLE 3.22_

**Administrative cooperation**

1. In order to ensure the proper application of this Chapter, the
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 paragraph 1
of Article 3.21, the customs authority of the importing Party conducting
the verification may also request information from the customs authority
of the exporting Party within a period of two years after the importation
of the products if the customs authority of the importing Party
conducting the verification considers that additional information is
necessary in order to verify the originating status of the product. The
request for information should include the following information:

(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 importing
Party may request the customs authority of the exporting Party for
specific documentation and information, where appropriate.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 40

3. The customs authority of the exporting Party may, in accordance
with its laws and regulations, request documentation or examination by
calling for any evidence or by visiting the premises of the exporter to
review records and observe the facilities used in the production of the
product.

4. Without prejudice to paragraph 5, the customs authority of the
exporting Party receiving the request referred to in paragraph 2 shall
provide the customs authority of the importing Party with the following
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 the tariff
classification relevant to the application of this Chapter;

(d) a description and explanation of the production process sufficient 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 provide the
information referred to in paragraph 4 to the customs authority of the
importing Party if that information is deemed confidential by the
exporter.

6. Each Party shall notify the other Party of the contact details,
including postal and email addresses, and telephone and facsimile
numbers of the customs authorities and shall notify the other Party of
any modification regarding such information within 30 days after 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 accordance
with the CMAA.

_ARTICLE 3.24_

**Denial of preferential tariff treatment**

1. Without prejudice to paragraph 3, the customs authority of the
importing Party may deny preferential tariff treatment, if:

(a) within three months after the date of the request for information
pursuant to paragraph 1 of Article 3.21:

(i) no reply is provided; or

(ii) if the claim for preferential tariff treatment was based on 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 — 01.02.2022 — 002.001 — 41

(b) within three months after the date of the request for information
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 information
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 Article 3.23 and
within a mutually agreed period, in respect of products which have
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 provide the
assistance; or

(ii) the result of that assistance is inadequate to confirm that 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 claims prefer­
ential tariff treatment where the importer fails to comply with
requirements of this Chapter other than those relating to the originating
status of the products.

3. If the customs authority of the importing Party has sufficient
justification to deny preferential tariff treatment under paragraph 1, in
cases where the customs authority of the exporting Party has provided
an opinion pursuant to subparagraph 4(b) of Article 3.22 confirming the
originating status of the products, the customs authority of the 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 the
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. Upon
the expiry of the period for consultation, the customs authority of the
importing Party may deny the preferential tariff treatment solely 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 regu­
lations, the confidentiality of any information provided to it by the other
Party pursuant to this Chapter, and shall protect that information from
disclosure.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 42

2. Information obtained by the authorities of the importing Party
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 importing 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 importing
Party pursuant to this Chapter shall not be used by the importing 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 appro­
priate, sanctions, in accordance with its laws and regulations, on any
person who draws up a document, or causes a document to be drawn
up, which contains incorrect information provided for the purpose of
obtaining preferential tariff treatment for a product, who does not
comply with the requirements set out in Article 3.19, or who does
not provide the evidence or refuses the visit referred to in paragraph 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 European
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 treatment
under this Agreement as that which is applied to products originating in
the customs territory of the European Union under Protocol 2 of the Act
of Accession of the Kingdom of Spain and the Portuguese Republic to
the European Communities. Japan shall apply to imports of products
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 European
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 between
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 Melilla.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 in this
Chapter as ‘the Committee’) shall be responsible for the effective 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 the
following functions:

(a) reviewing and making appropriate recommendations, as necessary,
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 which
comply with the provisions of this Chapter and which on the date of
entry into force of this Agreement are either in transit from the
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 treatment
referred to in Article 3.16 to the customs authority of the importing
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 Parties while
ensuring effective customs controls, taking into account the
evolution of trade practices;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 application by
each Party of its customs legislation and other trade-related laws
and regulations;

(d) promote simplification and modernisation of each Party's customs
procedures and practices;

(e) further develop risk management techniques to facilitate legitimate
trade while securing the international trade supply chain; and

(f) enhance cooperation between the Parties in the field of customs
matters and trade facilitation.

_ARTICLE 4.2_

**Scope**

1. This Chapter applies to matters relating to each Party's customs
legislation, other trade-related laws and regulations and general admin­
istrative procedures related to trade, including their application to goods
traded between the Parties, as well as the cooperation between the
Parties.

2. Nothing in this Chapter shall affect the rights and obligations 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 the
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 protection 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 accordance
with its laws and regulations. Each Party shall use its available
resources in an appropriate way to implement this Chapter.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 45

_ARTICLE 4.3_

**Transparency**

1. Each Party shall ensure that its customs legislation and other
trade-related laws and regulations as well as its general administrative
procedures and relevant information of general application related to
trade are published and readily available to any interested person in
an easily accessible manner, including, as appropriate, through the
Internet.

2. Each Party shall publish and make readily available its customs
legislation, other trade-related laws and regulations and general admin­
istrative procedures related to trade as early as possible before their
entry into force, in order to enable any interested person to become
acquainted with them, except in the case:

(a) of urgent circumstances;

(b) of minor changes to such laws, regulations or general administrative
procedures;

(c) the effectiveness of such laws and regulations or their enforcement
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 answer
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 period set
by each Party.

4. Each Party shall, as appropriate, provide for regular consultations
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 accordance
with paragraphs 1 and 2. That information shall include the fees and
charges that will be applied, the reason for such fees and charges, the
responsible authority and when and how payment is to be made. Such
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 — 01.02.2022 — 002.001 — 46

(a) are consistent with international standards and recommended
practices applicable to each Party in the area of customs procedures
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 Inter­
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 the evolution
of trade practices, while securing compliance with its laws and
regulations;

(c) provide for effective enforcement in case of breaches of its laws and
regulations concerning customs procedures, including duty evasion
and smuggling; and

(d) do not include mandatory use of customs brokers or preshipment
inspections.

3. Each Party shall adopt or maintain measures granting favourable
treatment with respect to customs controls prior to the release of goods
to traders or operators fulfilling criteria specified in its laws and
regulations.

4. Each Party shall promote the development and use of advanced
systems, including those based on information and communications
technology, to facilitate the exchange of electronic data between
traders or operators and its customs authority and other trade-related
agencies.

5. Each Party shall work towards further simplification and standard­
isation of data and documentation required by its customs authority 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 that is not
longer than necessary to ensure compliance with its laws and
regulations;

( [1] ) For greater certainty, the WCO was established in 1952 as the Customs
Co-operation Council (CCC).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 47

(b) allow for advance electronic submission and processing of docu­
mentation and any other required information prior to the arrival of
the goods; and

(c) allow for the release of goods prior to the final determination of
customs duties, taxes, fees and charges, subject to the provision 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 requirements
and formalities for customs procedures in order to reduce the time and
costs thereof for traders or operators, including small and medium-sized
enterprises.

2. Each Party shall adopt or maintain measures allowing traders or
operators fulfilling criteria specified in its laws and regulations to
benefit from further simplification of customs procedures. Such simplifi­
cation may allow periodical declaration for the determination and
payment of customs duties and taxes covering multiple imports within
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 regulations to
benefit further from or have easier access to the simplification
referred to in paragraph 2.

_ARTICLE 4.7_

**Advance rulings**

1. Each Party shall issue, through its customs authority, an advance
ruling that sets forth the treatment to be provided to the goods
concerned. That ruling shall be issued in a reasonable, time-bound
manner to the applicant that has submitted a written request,
including in electronic format, containing all necessary information in
accordance with the laws and regulations of the issuing Party.

2. An advance ruling shall cover tariff classification of the goods,
origin of goods including their qualification as originating goods under
Chapter 3 or any other matter as the Parties may agree, in particular
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 through the
Internet.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 issued the
decision; or

(b) a judicial appeal or review of the decision.

3. Each Party shall ensure that, if the decision on appeal or review
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 administrative
or judicial appeal or review.

4. Each Party shall ensure that the person referred to in paragraph 1
is provided with the reasons for the administrative decision to enable
that person to have recourse to appeal or review procedures when

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 activities on
high-risk consignments and that expedites the release of low-risk
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 manner as
to avoid arbitrary or unjustifiable discrimination, or disguised
restrictions to international trade.

_ARTICLE 4.10_

**Post-clearance audit**

1. With a view to expediting the release of goods, each Party shall
adopt or maintain post-clearance audit to ensure compliance with its
customs legislation and other trade-related laws and regulations. The
customs authority of each Party shall use the results of post-clearance
audit performed by it when applying the risk management referred to in
Article 4.9. A Party may provide that its customs authority uses the
results of the post-clearance audit performed by other trade-related
agencies when applying risk management, and _vice-versa_ .

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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-clearance audits
in a transparent manner. Where the person is involved in the audit
process and conclusive results have been achieved, the Party shall,
without delay, notify the person whose record is audited of the
results, the person's rights and obligations and the reasons for 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 transit
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 cooperate,
including by exchanging information, and provide mutual administrative
assistance in the matters referred to in this Chapter in accordance with
the CMAA, notwithstanding Article 1.6.

2. The customs authorities of the Parties shall enhance cooperation
on the matters referred to in this Chapter with a view to further
developing trade facilitation while ensuring compliance with their
respective customs legislation and improving supply chain security, 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 customs
purposes, in line with applicable international standards such as
the WCO standards;

(c) cooperation on further development of the customs-related aspects
of securing and facilitating the international trade supply chain in
accordance with the SAFE Framework;

(d) cooperation on improvement of their risk management techniques,
including sharing best practices and, if appropriate, risk information
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, including
the possibility of cooperation with a view to allowing traders or
operators of a Party to benefit from the measures or the programmes
of the other Party;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 view to
establishing, if possible, common positions; and

(g) cooperation on enforcement against the trafficking of prohibited
goods.

3. The customs authorities of the Parties shall ensure the exchange of
information necessary for the purposes of paragraph 2.

_ARTICLE 4.13_

**Temporary admission**

For the temporary admission of goods referred to in Article 2.10 and
regardless of their origin, each Party shall, in accordance with 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 in this
Chapter as ‘the Committee’) shall be responsible for the effective im­
plementation and operation of this Chapter and the customs-related
matters of Chapter 2 and of Article 14.51, in addition to the other
responsibilities specified in paragraph 1 of Article 3.28. ( [2] )

2. The Committee shall hold joint meetings with the Joint Customs
Co-operation Committee (hereinafter referred to in this Chapter as ‘the
JCCC’) established pursuant to the CMAA, unless such joint meetings
are not necessary to ensure consistency in the implementation and
operation of the provisions referred to in paragraph 1 and in the
CMAA. ( [3] )

3. The Parties shall ensure that the composition of their delegations
to meetings of the Committee corresponds to the agenda items.

4. Without prejudice to the functions of the JCCC, the Committee
shall have the following functions:

(a) addressing all issues arising from the implementation and operation
of the provisions referred to in paragraph 1;

( [1] ) ‘A.T.A. carnet’ has the same meaning as in the Customs Convention on the
A.T.A. Carnet for the Temporary Admission of Goods, done at Brussels 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 the 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 Property relating
to Chapter 14.
( [3] ) For greater certainty, nothing in this Article shall be construed to prevent the
JCCC from holding a meeting solely within the framework of the CMAA.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 regarding
actions or measures which it considers necessary for the attainment
of the objectives and effective functioning of this Chapter;

(e) deciding on the actions to be taken or the measures to be implemen­
ted by a Party or the Parties, in the areas referred to in paragraph 2
of Article 4.12, which it considers necessary for the attainment of
the objectives and effective functioning of this Chapter; and

(f) carrying out other functions as may be delegated by the Joint
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 like 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 clearly
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 originating good,
the period beginning on the date of entry into force of this Agreement
and ending 10 years after the date of completion of tariff reduction or
elimination on that good in accordance with Annex 2-A.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 quantities, in
absolute terms or relative to domestic production, and under such
conditions as to cause or threaten to cause serious injury to a
domestic industry, the other Party may adopt the measures provided
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 effect 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 prevent or
remedy serious injury and to facilitate the adjustment of the domestic
industry, provided that such period of time does not exceed a period of
two years. However, a bilateral safeguard measure may be extended,
provided that the total duration of the bilateral safeguard measure,
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 expected
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 import of a
particular originating good which has already been subject to such a
bilateral safeguard measure for a period of time equal to the duration of
the previous bilateral safeguard measure or one year, whichever is
longer.

5. Upon the termination of a bilateral safeguard measure, the rate of
customs duty for the originating good subject to the measure shall be
the rate which would have been in effect but for the bilateral safeguard

measure.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 53

_ARTICLE 5.4_

**Investigation**

1. A Party may apply a bilateral safeguard measure only after an
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 on
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 imports of
an originating good have caused or are threatening to cause serious
injury to a domestic industry, the competent authority which carries
out the investigation shall evaluate all relevant factors of an objective
and quantifiable nature having a bearing on the situation of that
domestic industry. Those factors include, in particular, the rate and
amount of the increase in imports of the originating good in absolute
and relative terms, the share of the domestic market taken by the
increased imports of the originating good, and the changes in the
level of sales, production, productivity, capacity utilisation, profits and
losses, and employment.

4. The determination that increased imports of an originating good
have caused or are threatening to cause serious injury to a domestic
industry shall not be made unless the investigation demonstrates, on the
basis of objective evidence, the existence of a causal link between the
increased imports of the originating good and the serious injury or threat
of serious injury to the domestic industry. In this determination, 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 Article 5.4
relating to serious injury, or threat of serious injury, and the reasons
for it;

(b) makes a finding of serious injury, or threat of serious injury, caused
by increased imports; and

(c) takes a decision to apply or extend a bilateral safeguard measure.

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 description of
the originating good subject to the investigation and its subheading
under the Harmonized System, the expected duration of the inves­
tigation and the date of initiation of the investigation; and

( [1] ) For the purposes of this Section, for Japan, competent authority includes its
relevant authorities.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 by the
increased imports of the originating good, a precise description of
the originating good subject to the proposed bilateral safeguard
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 measure
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 compen­
sation as provided for in this Article.

2. A Party proposing to apply or extend a bilateral safeguard measure
shall provide the other Party with mutually agreed adequate means of
trade compensation in the form of concessions of customs duties, the
value of which is substantially equivalent to that of the additional
customs duties expected to result from the bilateral safeguard measure.

3. If the Parties are unable to agree on the compensation within
30 days after the commencement of the consultations, the Party to
whose originating good the bilateral safeguard measure is applied
shall be free to suspend the application of concessions of customs
duties under this Agreement, the value of which is substantially
equivalent to that of the additional customs duties resulting from the
bilateral safeguard measure. The Party exercising the right of suspension
may suspend the application of concessions of customs duties only for
the minimum period necessary to achieve the substantially equivalent
effects and only while the bilateral safeguard measure is maintained.

4. Notwithstanding paragraph 3, the right of suspension referred to in
that paragraph shall not be exercised for the first 24 months during
which a bilateral safeguard measure is in effect, provided that the
bilateral safeguard measure has been taken as a result of an absolute
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 which
would be difficult to repair, a Party may apply a provisional bilateral
safeguard measure, which shall take the form of a measure set out in
subparagraph 2(a) or (b) of Article 5.2, pursuant to a preliminary 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 — 01.02.2022 — 002.001 — 55

2. A Party shall notify the other Party in writing of its proposed
provisional bilateral safeguard measure no later than at the date of
application thereof. Consultations between the Parties on the application
of the provisional bilateral safeguard measure shall be initiated immedi­
ately after the provisional bilateral safeguard measure is applied. The
notification shall contain evidence of the existence of critical circum­
stances, evidence of serious injury or threat of serious injury caused by
the increased imports of the originating good, a precise description of
the originating good subject to the proposed provisional bilateral
safeguard measure and its subheading under the Harmonized System,
and a precise description of the proposed provisional bilateral safeguard

measure.

3. The duration of a provisional bilateral safeguard measure shall not
exceed 200 days. During that period, the pertinent requirements of
Article 5.4 shall be met. The duration of the provisional bilateral
safeguard measure shall be counted as part of the period referred 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 imposed as
a result of the provisional bilateral safeguard measure shall be refunded
if the subsequent investigation referred to in paragraph 1 of Article 5.4
does not determine that the increased imports of the originating good
subject to the provisional bilateral safeguard measure have caused 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 dispute
settlement under Chapter 21.

_ARTICLE 5.10_

**Application of safeguard measures**

A Party shall not apply or maintain, with respect to the same good, 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 — 01.02.2022 — 002.001 — 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 dispute
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 duty
investigations in a fair and transparent manner, and based on the
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 disclosure of
the essential facts under consideration which form the basis for the
decision on whether to apply provisional and definitive measures. 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 disclosure
shall be made in writing, and should take place in sufficient time for
interested parties to defend their interests.

3. The disclosure of the essential facts, which is made in accordance
with paragraph 2, shall contain in particular:

(a) in the case of an anti-dumping investigation, the margins of
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 determination
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, including
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 calcu­
lation of price undercutting, the consequent impact of the dumped
imports on the domestic industry, and the demonstration of a causal
relationship including the examination of factors other than the
dumped imports as referred to in Article 3.5 of the Agreement on
Anti-Dumping.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 the
Agreement on Anti-Dumping, the investigating authority shall inform
the interested party concerned of its intentions and give a clear indi­
cation of the reasons which may lead to the use of the facts available. If,
after having been given the opportunity to provide further explanations
within a reasonable time period, the explanations given by the interested
party concerned are considered by the investigating authority as not
being satisfactory, the disclosure of essential facts shall contain 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 investigations
on a good, the investigating authority of the importing Party shall, in
accordance with its laws and regulations, provide opportunities for
producers in the importing Party of the like good, for importers of
the good, for industrial users of the good and for representative
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 received a
written application by or on behalf of its domestic industry for the
initiation of an anti-dumping investigation in respect of a good 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 devel­
opment, adoption and enforcement of sanitary and phytosanitary
measures while minimising their negative effects on trade between
the Parties;

( [1] ) For the purposes of this Section, for Japan, an investigating authority includes
its relevant investigating authorities.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 58

(b) promote cooperation between the Parties on the implementation 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 indirectly, 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 measures
that are required to be fulfilled for the import of products; and

(b) ‘protected zone’ means an officially defined geographical part of the
territory of each Party in which a specific regulated pest is not
established in spite of favourable conditions for its establishment
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 other defi­
nitions for the application of this Chapter taking into consideration 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 for
Animal Health (hereinafter referred to as ‘OIE’) and the relevant inter­
national organisations operating within the framework of the Inter­
national Plant Protection Convention (hereinafter referred to as
‘IPPC’). In the event of an inconsistency between the definitions
agreed by the Committee on the Sanitary and Phytosanitary Measures
and the definitions set out in the SPS Agreement, the definitions 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 sanitary and
phytosanitary measures under the SPS Agreement. Nothing in this
Chapter shall affect the rights and obligations of each Party under the
SPS Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 59

_ARTICLE 6.5_

**Competent authorities and contact points**

1. As of the date of entry into force of this Agreement, each Party
shall provide the other Party with a description of the competent auth­
orities for the implementation of this Chapter and a contact point for
communication on all matters covered by this Chapter.

2. Each Party shall inform the other Party of any significant changes
in the structure, organisation and division of responsibilities of their
competent authorities and ensure that the information on contact
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 other
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 Party in
order to achieve the appropriate level of protection, subject to and
taking into account consultations between the Parties when necessary.

2. Without prejudice to the rights and obligations of each Party under
the SPS Agreement, the importing Party should, if requested by the
exporting Party, apply the import conditions for products to the entire
territory of the exporting Party in a consistent manner.

3. Paragraphs 1 and 2 shall not affect the import conditions existing
between the Parties on the date of entry into force of this Agreement.
The Parties shall give consideration to any request for a review of those
import conditions.

4. Each Party shall ensure, with respect to any import procedures to
check and ensure the fulfilment of sanitary or phytosanitary measures,
including those for the approval and clearance, that:

(a) such procedures are simplified, expedited and completed without
undue delay, in accordance with the SPS Agreement;

(b) such procedures are not applied in a manner which would constitute
an arbitrary or unjustifiable discrimination against the other Party;

(c) the standard processing period of each procedure is published or
that the anticipated processing period is communicated to the
applicant upon request; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 60

(d) information requirements are limited to what is necessary for appro­
priate control, inspection and approval procedures, including for 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 programmes
and their results, in order to support the categorisation of pests 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 part of its
territory but are not widely distributed and under official control;
and

(c) any other regulated pest for which phytosanitary measures may 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 shall
make available its list of regulated commodities and the phytosanitary
import requirements for all regulated commodities. This information
shall include, as appropriate, the specific quarantine pests and additional
declarations on phytosanitary certificates as prescribed by the importing
Party.

7. Where it is necessary to establish import conditions to respond 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 and
other relevant procedures.

8. Where a range of alternative sanitary or phytosanitary measures
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-restrictive solution.

( [1] ) For the purposes of this Chapter, ‘commodities’ is understood in accordance
with the Glossary of Phytosanitary Terms (International Standards for Phytos­
anitary Measures No.5) produced by the Secretariat of the IPPC.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 61

9. Where a certificate issued by the exporting Party is required for
sanitary or phytosanitary objectives, the format of the certificate and its
contents shall be agreed by the Parties, taking into account international
standards, guidelines or recommendations of the Codex Alimentarius,
OIE or IPPC.

10. Each Party shall promote the implementation of electronic certifi­
cation and other technologies to facilitate trade.

11. The purpose of the verifications by officials of the importing
Party in the territory of the exporting Party should be to facilitate
new trade. Those verifications should not become a permanent
measure. The importing Party shall replace an existing verification
measure by an alternative measure which verifies compliance with the
agreed requirements for phytosanitary measures by the exporting Party,
if so requested by the exporting Party and accepted without undue delay
by the importing Party.

12. Consignments of regulated commodities shall be accepted on the
basis of adequate assurances by the exporting Party, without specific
import authorisations in the form of a licence or permit, except 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 from
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 other to
carry out audits of:

(a) all or parts of the exporting Party's inspection and certification
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 relevant inter­
national standards, guidelines and recommendations of the Codex
Alimentarius, OIE or IPPC.

2. The importing Party may conduct audits by requesting information
from the exporting Party or by audit visits to the exporting Party.

3. An audit visit shall be carried out under the conditions agreed in
advance by the Parties.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 62

4. The importing Party shall provide the exporting Party with the
opportunity to comment in writing on the findings of the audit. The
importing Party shall take any such comments into account before
reaching its conclusions and taking any action thereon. The importing
Party shall, without undue delay, provide the exporting Party with 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 authorities
of the exporting Party shall ensure that lists of establishments and
facilities which comply with the importing Party's import conditions
are drawn up, kept updated and communicated to the importing Party.

2. The importing Party may request the exporting Party to provide
information which is necessary to consider the lists referred to in
paragraph 1. Unless additional information is required to verify the
entries on the lists, the importing Party shall take the necessary
measures to allow imports from the listed establishments and facilities
without undue delay. Without prejudice to Article 6.13, such measures
shall not include prior inspection unless such inspection is required by
each Party's laws and regulations or otherwise agreed by the Parties.

3. The importing Party may conduct audits in accordance with
Article 6.8.

4. The importing Party shall make the lists referred to in paragraph 1
publicly available as appropriate.

5. A Party shall notify the other Party of its intention to introduce
new laws and regulations within the scope of this Article and allow the
other Party to provide comments thereon.

_ARTICLE 6.10_

**Adaptation to regional conditions**

1. With regard to animals, animal products and animal by-products,
the Parties recognise the concept of zone and compartment specified in
the OIE Terrestrial Animal Health Code and the OIE Aquatic Animal
Health Code.

2. When establishing or maintaining sanitary import conditions on
the request of the exporting Party, the importing Party shall recognise
the zones or compartments established by the exporting Party as a basis
for consideration towards the determination of allowing or maintaining
the import.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 63

3. The exporting Party shall identify its zones or compartments
referred to in paragraph 2 and, on request of the importing Party,
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 exporting
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 delay.

5. Unless the Parties agree otherwise, the Parties will, through the
Committee on Sanitary and Phytosanitary Measures, exchange
information on a way to establish and maintain mutual recognition 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 Animal
Health Code or the OIE Aquatic Animal Health Code and agree with
the other Party to apply such zones or compartments in the trade
between the Parties.

7. With regard to plants and plant products, the Parties recognise the
concepts of pest free areas, pest free places of production, pest free
production sites and areas of low pest prevalence specified in the Inter­
national Standards for Phytosanitary Measures developed under the
IPPC, as well as the concept of protected zones which the Parties
agree to apply in trade between them.

8. When establishing or maintaining phytosanitary import conditions
on request of the exporting Party, the importing Party shall recognise
the pest free areas, pest free places of production, pest free production
sites, areas of low pest prevalence and protected zones established by
the exporting Party as a basis for consideration towards the deter­
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 low pest
prevalence or protected zones. If requested by the importing Party, 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 appro­
priate by the Parties, based on the knowledge acquired through
experience of the exporting Party's relevant phytosanitary authorities.

10. In implementing paragraphs 7 to 9, technical consultations and
audits may be carried out. Technical consultations shall take place in
accordance with Article 6.12. The audits shall be carried out in
accordance with Article 6.8, taking into account the biology of the
pest and the commodity concerned.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 and, on
request of the importing Party, immediately suspend the relevant export.
The exporting Party may resume the export provided that the importing
Party is satisfied with the assurances provided by the exporting 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 complete
details about the mandatory administrative steps, expected
timelines and the authorities in charge of receiving import appli­
cations and of processing them;

(b) enhance mutual understanding of each Party's sanitary and phytos­
anitary measures and their application; and

(c) on a reasonable request of the other Party and as soon as possible,
provide information on its sanitary and phytosanitary measures and
their application, including:

(i) import conditions that apply to the import of specific products;

(ii) the state of progress of applications for authorisation of specific
products;

(iii) the frequency of import checks carried out on products from
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 — 01.02.2022 — 002.001 — 65

_ARTICLE 6.12_

**Technical consultations**

1. Where a Party has significant concerns regarding human, animal
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 undue
delay and shall engage in the technical consultations to address those

concerns.

3. Each Party shall endeavour to provide the information necessary to
avoid a disruption in trade or to reach a mutually acceptable solution.

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 unnecessary
duplication.

5. Each Party shall seek to resolve any concerns with respect to
sanitary and phytosanitary measures of the other Party referred to in
paragraph 1 through technical consultations pursuant to this Article prior
to initiating dispute settlement proceedings under this Agreement.

6. Each Party may terminate technical consultations by notifying the
other Party in writing at any time no less than 90 days after the date of
receipt of the response by the other Party referred to in paragraph 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 adopting such
emergency measures the competent authority of that Party shall:

(a) immediately notify the competent authorities of the other Party of
such emergency measures;

(b) allow the other Party to submit comments in writing;

(c) engage, if necessary, in technical consultations as referred 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 subparagraph (c).

2. In order to avoid unnecessary disruptions to trade, the importing
Party shall consider information provided in a timely manner by the
exporting Party when making decisions with respect to consignments
that, at the time of adoption of emergency measures, are being trans­
ported between the Parties.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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, the
importing Party may provisionally adopt emergency measures on the
basis of available pertinent information, including that from the relevant
international organisation. The importing Party shall review the
emergency measure with a view to minimising its negative effect on
trade by either repealing that measure or replacing it by a permanent

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 measures
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 procedures.

2. The Parties shall, on request of either Party, enter into consul­
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 guidance of
the WTO Committee on Sanitary and Phytosanitary Measures, in
particular its Decision on the Implementation of Article 4 of the
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, taking 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 effective
implementation and operation of this Chapter.

2. The objectives of the Committee on Sanitary and Phytosanitary
Measures are to:

(a) enhance each Party's implementation of this Chapter;

(b) consider sanitary and phytosanitary matters of mutual interest; and

(c) enhance communication and cooperation on sanitary and phytos­
anitary matters of mutual interest.

( [1] ) WTO Document G/SPS/19/Rev.2, dated 23 July 2004.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 implementation
of the SPS Agreement;

(b) shall provide a forum to enhance mutual understanding of each
Party's sanitary and phytosanitary measures and the related regu­
latory processes;

(c) shall monitor, review and exchange information on the implemen­
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 attempted
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 functions
of the Committee on Sanitary and Phytosanitary Measures;

(f) may identify and consider technical cooperation projects between
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 the 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 be
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 hold
the first meeting within one year of the date of entry into force 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 dispute
settlement under Chapter 21.

2. In a dispute under this Chapter involving scientific or technical
issues, unless the Parties decide otherwise, a panel shall seek advice
from experts chosen by the panel in consultation with the Parties. To
this end, the panel shall on request of a Party establish an advisory
technical expert group or consult the relevant international
organisations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 68

CHAPTER 7

TECHNICAL BARRIERS TO TRADE

_ARTICLE 7.1_

**Objectives**

The objectives of this Chapter are to facilitate and to increase trade in
goods between the Parties by:

(a) ensuring that technical regulations, standards and conformity
assessment procedures do not create unnecessary obstacles to trade;

(b) enhancing joint cooperation between the Parties, including on the
implementation of the TBT Agreement; and

(c) pursuing appropriate ways to reduce unnecessary negative effects on
trade by measures within the scope of this Chapter.

_ARTICLE 7.2_

**Scope**

1. This Chapter applies to the preparation, adoption and application
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 Parties.

2. Each Party shall take such reasonable measures as may be
available to it to encourage the observance of the provisions of
Articles 7.5 to 7.11 by local government bodies within its territory on
the level directly below that of the central government, which are
responsible for the preparation, adoption and application of technical
regulations, standards and conformity assessment procedures.

3. This Chapter does not apply to:

(a) purchasing specifications prepared by a governmental body for its
production or consumption requirements; or

(b) sanitary and phytosanitary measures as defined in Annex A to 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 Agreement,
_mutatis mutandis_ .

3. Where a dispute arises regarding a particular measure of a Party
which the other Party alleges to be exclusively in breach of the
provisions of the TBT Agreement referred to in paragraph 2, that
other Party shall, notwithstanding paragraph 1 of Article 21.27, select
the dispute settlement mechanism under the WTO Agreement.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 practices
with regard to the preparation, adoption and application of technical
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 admin­
istrative guidelines, the available regulatory or non-regulatory
alternatives to the proposed technical regulation that may fulfil
its legitimate objective, in order to ensure that the proposed
technical regulation is not more trade-restrictive than necessary
to fulfil its legitimate objective, in accordance with paragraph 2
of Article 2 of the TBT Agreement; nothing in this provision
shall affect the rights of each Party to prepare, adopt and apply
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 for
technical regulations with significant effect on trade, including
an assessment of their impact on trade; and

(iii) specify, wherever appropriate, technical regulations based 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 the
TBT Agreement, adopted technical regulations at appropriate
intervals, preferably not exceeding five years, in particular with a
view to increasing their convergence with relevant international
standards. In undertaking this review, each Party shall, _inter alia_,
take into account any new development in the relevant international
standards and whether the circumstances giving rise to divergences
of that Party's technical regulations from any relevant international
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 technical
regulation of the other Party that have the same objectives and product
coverage are equivalent, that Party may request in writing, providing
detailed reasons, that the other Party recognise those technical regu­
lations as equivalent. The requested Party shall give positive consider­
ation to accepting those technical regulations as equivalent, even if they
differ, provided that it is satisfied that the technical regulation of the
requesting Party adequately fulfils the objectives of its own technical
regulation. If the requested Party does not accept a technical regulation
of the requesting Party as equivalent, the requested Party shall, on
request of the requesting Party, explain the reasons for its decision.

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3. On request of a Party that has an interest in developing a technical
regulation similar to a technical regulation of the other Party, the
requested Party shall, to the extent practicable, provide the requesting
Party with relevant information, including studies or documents, except
for confidential information, on which it has relied in developing its
technical regulation.

4. Each Party shall uniformly and consistently apply requirements
relating to the placement of products on the market which are estab­
lished in technical regulations applicable to its whole territory. If a Party
has substantiated reasons to believe that any of these requirements are
not applied uniformly and consistently in the territory of the other Party,
and that this situation leads to significant impact on bilateral trade, that
Party may notify the other Party of those substantiated reasons with a
view to clarifying the issue, and, if appropriate, addressing it in a timely
manner by the contact point referred to in Article 7.14 or by other
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 International
Electrotechnical Commission (IEC), the International Telecommuni­
cation Union (ITU), the Codex Alimentarius Commission, the Inter­
national Civil Aviation Organisation (ICAO), the World Forum for
Harmonisation of Vehicle Regulations (WP.29) within the framework
of the United Nations Economic Commission for Europe (UNECE), the
United Nations Sub-Committee of Experts on the Globally Harmonized
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 in this
Chapter, Articles 2 and 5 of the TBT Agreement and Annex 3 to the
TBT Agreement, provided that in their development, the principles and
procedures set out in the Decision of the WTO Committee on Technical
Barriers to Trade on Principles for the Development of International
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 parts of
them would be ineffective or inappropriate for the fulfilment of 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 standardising
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 standards they
develop, except where such international standards would be inef­
fective or inappropriate, for instance because of an insufficient level
of protection or fundamental climatic or geographical factors or
fundamental technological problems;

( [1] ) Annex 4 to WTO Document G/TBT/9, dated 13 November 2000.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 71

(c) avoid duplication of, or overlap with, the work of international
standardising bodies; and

(d) review their standards which are not based on relevant international
standards at appropriate intervals, preferably not exceeding five
years, with a view to increasing their convergence with relevant
international standards.

3. When developing technical regulations or conformity assessment
procedures:

(a) each Party shall use relevant international standards, guides 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 regu­
lations and conformity assessment procedures and avoid deviations
from the relevant international standards or additional requirements
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 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

(b) if a Party does not use relevant international standards, guides or
recommendations, or the relevant parts of them, as referred to in
paragraph 1, as a basis for its technical regulations or conformity
assessment procedures, that Party shall, on request of the other
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 scientific
or technical evidence on which this assessment is based, as well 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 standardising
bodies within its territory to cooperate with the relevant standardising
bodies of the other Party in international standardising activities. Such
cooperation may take place in international standardising bodies 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, facilitating the
development of common standards for both Parties in areas of shared
interest where there are no international standards, in particular 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 Article 4
of the TBT Agreement to ensure that regional or national standardising
bodies within their territories accept and comply with the Code of Good
Practice for the Preparation, Adoption and Application of Standards in
Annex 3 to the TBT Agreement.

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2. The Parties recall that, pursuant to the definition of a standard in
Annex 1 to the TBT Agreement, compliance with standards is not
mandatory. Where compliance with a standard is required in a Party
through incorporation of, or reference to, that standard in a technical
regulation or conformity assessment procedure, the Party shall, in
developing the draft technical regulation or conformity assessment
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 regulations, its
regional or national standardising bodies to ensure adequate partici­
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 or 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 basis for
their regional or national standards; and

(c) cooperation agreements or arrangements on standardisation with
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 assessment
procedures are not stricter or are not applied more strictly than is
necessary to give the importing Party adequate confidence that
products conform with the applicable technical regulations or standards,
taking into account the risks associated with products, including 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 assessment
procedures. Such mechanisms may include:

(a) mutual recognition agreements for the results of conformity
assessment procedures with respect to specific technical regulations
conducted by bodies located in the territory of the other Party;

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(b) cooperative and voluntary arrangements between conformity
assessment bodies located in the territories of the Parties;

(c) plurilateral and multilateral recognition agreements or arrangements
to which both Parties are participants;

(d) the use of accreditation to qualify conformity assessment bodies;

(e) government designation of conformity assessment bodies, including
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 mechanisms
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 mechanisms
with a view to facilitating the acceptance of the results of
conformity assessment procedures;

(b) factors, including assessment and management of risk, considered
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 International
Laboratory Accreditation Cooperation (ILAC) and the International
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 separate step to
qualify conformity assessment bodies, ensure that accreditation
activities are independent from conformity assessment activities
and that there are no conflicts of interest between accreditation
bodies and the conformity assessment bodies they accredit; the
Parties may comply with this obligation by means of the separation
of conformity assessment bodies from accreditation bodies; ( [1] )

( [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.

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(d) consider joining or, as applicable, not prohibit testing, inspection
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 for
placing a product on the market, not prohibit economic operators
from choosing among conformity assessment bodies.

6. The Parties shall cooperate in the field of mutual recognition 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 provisions of
that Agreement, to extend the coverage as regards to the products, the
applicable regulatory requirements and the recognised conformity
assessment bodies.

_ARTICLE 7.9_

**Transparency**

1. When developing a technical regulation or conformity assessment
procedure which may have a significant effect on trade, each Party
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 consultation
procedures which are available to the general public on terms no
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 timely
manner to the comments made by that Party;

(d) in addition to subparagraph 1(a)(ii) of Article 7.5, make publicly
available the results of the impact assessment on a proposed
technical regulation or conformity assessment procedure, if carried
out, including of the impact on trade; and

(e) endeavour to provide, on request of the other Party, a summary in
English of the impact assessment referred to in subparagraph (d).

2. Each Party shall, when making notifications in accordance with
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 notification for
the other Party to provide written comments to the proposal, except
where urgent problems of safety, health, environmental protection or
national security arise or threaten to arise and, where practicable,
give appropriate consideration to reasonable requests for extending
the comment period;

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 75

(b) provide the electronic version of the full notified text together with
the notification;

(c) provide, in case the notified text is not in one of the official WTO
languages, a detailed and comprehensive description of the content
of the measure in the notification format, as well as, if already
available, a translation of the notified text in one of the official
WTO languages;

(d) reply in writing to written comments received from the other Party
on the proposal, no later than the date of publication of the final
technical regulation or conformity assessment procedure;

(e) provide information on the adopted final text through an addendum
to the original notification;

(f) allow a reasonable interval ( [1] ) between the publication of technical
regulations and their entry into force for economic operators of the
other Party to adapt; and

(g) ensure that the enquiry points established in accordance with
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 the
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 technical
regulation or conformity assessment procedure that the Party has
adopted or is proposing to adopt.

4. Each Party shall ensure that all adopted technical regulations and
conformity assessment procedures are publicly and freely available 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 conformity
assessment procedures, and means activities conducted and measures
taken by public authorities on the basis of procedures of a Party 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 surveillance
and enforcement activities, for example on the authorities
responsible for market surveillance and enforcement, or on
measures taken against dangerous products;

( [1] ) For the purposes of this subparagraph, ‘reasonable interval’ means normally a
period of not less than six months, unless this would be ineffective for the
fulfilment of the legitimate objectives pursued.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 76

(b) ensure the independence of market surveillance functions from
conformity assessment functions with a view to avoiding conflicts
of interest; ( [1] ) and

(c) ensure that there are no conflicts of interest between market
surveillance authorities and the persons concerned, subject to
control or supervision, including the manufacturer, the importer
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 requirements are
not prepared, adopted or applied with a view to or with the effect of
creating unnecessary obstacles to international trade and are not more
trade restrictive than necessary to fulfil legitimate objectives as referred
to in paragraph 2 of Article 2 of the TBT Agreement.

2. In particular, the Parties agree that, if a Party requires marking or
labelling of product in the form of a technical regulation:

(a) information required for such marking or labelling of products 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 its
legitimate objective;

(c) if that Party requires the use of a unique identification number 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 basis;

(d) provided that it is not misleading, contradictory or confusing, or that
the Party's legitimate objectives are not compromised, the Party
shall permit the following in relation to the information required
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 graphics;
and

(iii) information in addition to that required in the country of desti­
nation of the goods;

( [1] ) For greater certainty, this subparagraph does not apply to authorisation
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 market
surveillance authorities from conformity assessment bodies.

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(e) the Party shall accept that labelling and corrections to labelling take
place in customs warehouses at the point of import as an alternative
to labelling in the exporting Party unless such labelling is required
to be carried out by approved persons for reasons of public health
or safety; and

(f) the Party shall, unless it considers that legitimate objectives 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 the
product.

_ARTICLE 7.12_

**Cooperation**

1. The Parties shall strengthen their cooperation in the field of
technical regulations, standards and conformity assessment procedures
with a view to increasing the mutual understanding of their respective
systems and facilitating access to their respective markets. The Parties
recognise that existing regulatory cooperation dialogues are important
means to strengthen such cooperation.

2. The Parties shall seek to identify, develop and promote trade
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, and
promoting good regulatory practices through regulatory cooperation
between the Parties, including the exchange of information,
experience and data;

(b) where appropriate, simplifying their respective technical regulations,
standards and conformity assessment procedures;

(c) increasing the convergence of their respective technical regulations,
standards and conformity assessment procedures with relevant inter­
national standards, guides or recommendations;

(d) ensuring efficient interaction and cooperation of their respective
regulatory authorities at international, regional or national level;

(e) promoting or enhancing cooperation between organisations in the
Parties in charge of standardisation, accreditation and conformity
assessment procedures; and

(f) exchanging information, to the extent possible, about international
agreements and arrangements regarding technical barriers to trade 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.

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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 improvement 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 the 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 assistance
in their implementation of this Chapter and the TBT Agreement and
in facilitating trade between the Parties;

(e) discussing any matter covered by this Chapter, on request of a
Party;

(f) promptly addressing any issue that a Party raises related to the
development, adoption or application of technical regulations,
standards or conformity assessment procedures of the other Party
under this Chapter and the TBT Agreement;

(g) establishing, if necessary to achieve the objectives of this 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 multilateral
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 Joint
Committee pursuant to subparagraph 5(b) of Article 22.1; and

(j) reporting to the Joint Committee, as it considers appropriate, 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 responsible for
coordinating with the relevant institutions and persons in their 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 to
Trade and any _ad hoc_ technical working group under its auspices shall
meet at such times and places to be agreed between the representatives
of the Parties. The meetings may take place by video conference or by
other means.

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_ARTICLE 7.14_

**Contact points**

1. Each Party shall, upon the entry into force of this Agreement,
designate a contact point for the implementation of this Chapter and
notify the other Party of the contact details including information
regarding the relevant officials. The Parties shall promptly notify 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 Party
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 issue that a
Party raises relating to the development, adoption or application 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 the
WTO Agreement and their commitment to create a better climate for
the development of trade and investment between the Parties, hereby lay
down the necessary arrangements for the progressive and reciprocal
liberalisation of trade in services and investment and for cooperation
on electronic commerce.

2. For the purposes of this Chapter, the Parties affirm their right 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 protection
or the promotion and protection of cultural diversity.

3. This Chapter does not apply to measures affecting natural persons
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.

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4. This Chapter shall not prevent a Party from applying measures to
regulate the entry of natural persons into, or their temporary stay in, the
Party, including those measures necessary to protect the integrity of, and
to ensure the orderly movement of natural persons across, its borders,
provided that such measures are not applied in such a manner as to
nullify or impair the benefits accruing to the other Party under 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 regarded 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 aircraft is
withdrawn from service’ means such activities when undertaken on
an aircraft or a part thereof while it is withdrawn from service 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, through
which reservations can be made or tickets may be issued;

(c) ‘covered enterprise’ means an enterprise in the territory of 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 service:

(i) from the territory of a Party into the territory of the other 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 total capital or
on elements of income or of capital, including taxes on gains from
the alienation of property, taxes on estates, inheritances and gifts,
and taxes on the total amounts of wages or salaries paid by enter­
prises, as well as taxes on capital appreciation;

(f) ‘economic activity’ means any service or activity of an industrial,
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 representative
office;

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(h) ‘entrepreneur of a Party’ means a natural or juridical person of a
Party that seeks to establish, is establishing or has established an
enterprise in accordance with subparagraph (i), in the territory of
the other Party;

(i) ‘establishment’ means the setting up or the acquisition of a juridical
person, including through capital participation, or the creation of a
branch or representative office, in the European Union or in Japan
respectively, with a view to establishing or maintaining lasting
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 representation,
administration and supervision; passenger handling; baggage
handling; ramp services; catering, except the preparation of the
food; air cargo and mail handling; fuelling of an aircraft; aircraft
servicing and cleaning; surface transport; and flight operations,
crew administration and flight planning. Ground handling
services do not include: self-handling; security; line maintenance;
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 profit
or otherwise, and whether privately-owned or governmentallyowned, including any corporation, trust, partnership, 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 under the
laws and regulations of Japan and engaged in substantive
business operations in the territory of Japan;

( [1] ) Expansion is understood by the Parties as being covered through the defi­
nition of establishment in the form of establishment by a covered enterprise.
( [2] ) In line with its notification of the Treaty establishing the European
Community to the WTO (WT/REG39/1), the European Union understands
that the concept of ‘effective and continuous link’ with the economy of a
Member State of the European Union enshrined in Article 54 of the TFEU is
equivalent to the concept of ‘substantive business operations’.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 provisions
of this Chapter if their vessels are registered in accordance with
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 delegated
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 oppor­
tunities for the air carrier concerned to sell and market freely 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 applicable
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 supplied 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 that seeks
to supply or supplies a service; and

(u) ‘service supplier of a Party’ means any natural or juridical 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 applied in a
manner which would constitute a means of arbitrary or unjustifiable
discrimination between countries where like conditions prevail, or a
disguised restriction on establishment or trade in services, nothing in
Sections B to F shall be construed as preventing a Party from adopting
or enforcing measures which are:

( [1] ) The Parties understand that the measures referred to in subparagraph (b) of
Article XX of GATT 1994 include environmental measures necessary to
protect human, animal or plant life or health. The Parties understand that
subparagraph (g) of Article XX of GATT 1994 applies to measures for the
conservation of living and non-living exhaustible natural resources.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 which 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 to 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 paragraph 1
of Article 8.16 provided that the difference in treatment is aimed 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.

( [1] ) The public security and public order exceptions may be invoked 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 subparagraph (b)
include environmental measures necessary to protect human, animal or
plant life or health.
( [3] ) Measures that are aimed at ensuring the equitable or effective imposition or
collection of direct taxes include measures taken by a Party under its taxation
system which:
(a) apply to non-resident entrepreneurs and service suppliers in recognition
of the fact that the tax obligation of non-residents is determined with
respect to taxable items sourced or located in the Party's territory;
(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 territory 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 suppliers,
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 persons 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 footnote, are
determined according to tax definitions and concepts, or equivalent or
similar definitions and concepts, under the domestic law of the Party
taking the measure.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 84

_ARTICLE 8.4_

**Committee on Trade in Services, Investment Liberalisation and**
**Electronic Commerce**

1. The Committee on Trade in Services, Investment Liberalisation
and Electronic Commerce established pursuant to Article 22.3 (here­
inafter referred to in this Chapter as ‘the Committee’) shall be
responsible for the effective implementation and operation of this
Chapter.

2. The Committee shall have the following functions:

(a) reviewing and monitoring the implementation and operation of 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 Chapter;

(c) examining possible improvements to this Chapter;

(d) discussing any issue related to this Chapter as may be agreed upon
between the representatives of the Parties; and

(e) carrying out other functions as may be delegated by the Joint
Committee pursuant to subparagraph 5(b) of Article 22.1.

3. The Committee shall be composed of representatives of the Parties
including officials of relevant ministries or agencies in charge of the
issues to be addressed. The Committee may invite representatives of
relevant entities other than the Governments of the Parties with 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 commitments
under international agreements, the Parties shall review their legal
framework relating to trade in services, investment liberalisation, 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 the
establishment or operation of economic activities by:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 85

(a) entrepreneurs of the other Party;

(b) covered enterprises; and

(c) for the purposes of Article 8.11, any enterprise in the territory 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 access
through establishment or operation by an entrepreneur of the other
Party or by a covered enterprise, either on the basis of a territorial
subdivision or on the basis of its entire territory, measures that:

(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 numerical
quotas or the requirement of an economic needs test;

(iii) the total number of operations or the total quantity of output
expressed in terms of designated numerical units in the form of
quotas or the requirement of an economic needs test;

( [1] ) For the European Union, without prejudice to the scope of activities which
may be considered as cabotage under the relevant national legislation,
national cabotage in maritime transport services under this Section covers
transportation of passengers or goods between a port or point located in a
Member State of the European Union and another port or point located in that
same Member State of the European Union, including on its continental 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 located in a
Member State of the European Union.
( [2] ) For greater certainty, this Section does not apply to a service using an aircraft
whose primary purpose is not the transportation of goods or passengers, such
as aerial fire-fighting, flight training, sightseeing, spraying, surveying,
mapping, photography, parachute jumping, glider towing, helicopter-lift for
logging and construction, and other airborne agricultural, industrial and
inspection services.
( [3] ) Subparagraphs (a)(i) to (iii) do not cover measures taken in order to limit the
production of an agricultural good.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 accords, in
like situations, to its own entrepreneurs and to their enterprises, 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 accords, in
like situations, to its own entrepreneurs and to their enterprises, with
respect to operation in its territory.

3. For greater certainty, paragraphs 1 and 2 shall not be construed as
preventing a Party from prescribing statistical formalities or information
requirements, in connection with the covered enterprises, provided 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 accords, in
like situations, to entrepreneurs of a third country and to their 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 accords, in
like situations, to entrepreneurs of a third country and to their enter­
prises, with respect to operation in its territory.

3. Paragraphs 1 and 2 shall not be construed as obliging a Party to
extend to entrepreneurs of the other Party and to covered enterprises the
benefit of any treatment resulting from:

(a) an international agreement for the avoidance of double taxation or
other international agreement or arrangement relating wholly or
mainly to taxation; or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 87

(b) existing or future measures providing for recognition of qualifi­
cations, licences or prudential measures as referred to in Article VII
of GATS or paragraph 3 of its Annex on Financial Services.

4. For greater certainty, the treatment referred to in paragraphs 1 and 2
does not include investor-to-state dispute settlement procedures provided
for in other international agreements.

5. Substantive provisions in other international agreements concluded
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 treatment ( [2] ) and
thus can give rise to a breach of this Article to the extent that 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 individuals of
any particular nationality as executives, managers or members of 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 connection
with the establishment or operation of any enterprise in its territory: ( [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 or
services supplied in its territory, or to purchase goods or services
from natural or juridical persons or any other entity in its territory;

(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 inflows
associated with such enterprise;

( [1] ) For greater certainty, the mere transposition of those provisions into domestic
legislation does not change their qualification as international law provisions
and consequently their coverage under this paragraph.
( [2] ) For greater certainty, the entrepreneurs of the other Party or their covered
enterprises would be entitled to receive that treatment even in the absence of
enterprises established by entrepreneurs of the third country at the time when
the comparison is made.
( [3] ) For greater certainty, a condition for the receipt or continued receipt of an
advantage referred to in paragraph 2 does not constitute a requirement or a
commitment or undertaking for the purpose of paragraph 1.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 88

(e) to restrict sales of goods or services in its territory that such
enterprise produces or supplies by relating those sales in any way
to the volume or value of its exports or foreign exchange inflows;

(f) to restrict exportation or sale for export;

(g) to transfer technology, a production process or other proprietary
knowledge to a natural or juridical person or any other entity in
its territory;

(h) to locate the headquarters of such enterprise for a specific 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 development in its
territory;

(k) to supply one or more of the goods produced or services supplied
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 the
requirement is imposed or enforced, or any commitment or under­
taking is enforced, or with regard to any future licence contract
freely entered into between the enterprise and a natural or
juridical person or any other entity in its territory, if the requirement
is imposed or enforced or the commitment or undertaking is
enforced, in a manner that constitutes a direct interference with
that licence contract by an exercise of non-judicial governmental
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 following
requirements:

(a) to achieve a given level or percentage of domestic content;

(b) to purchase, use or accord a preference to goods produced in its
territory, or to purchase goods from natural or juridical persons 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 inflows
associated with such enterprise;

( [1] ) A ‘licence contract’ referred to in this subparagraph means any contract
concerning the licensing of technology, a production process, or other
proprietary knowledge.
( [2] ) For greater certainty, subparagraph (l) does not apply when the licence
contract is concluded between the enterprise and a Party.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 89

(d) to restrict sales of goods or services in its territory that such
enterprise produces or supplies by relating those sales in any way
to the volume or value of its exports or foreign exchange inflows; or

(e) to restrict exportation or sale for export.

3. Nothing in paragraph 2 shall be construed as preventing a Party
from conditioning the receipt or continued receipt of an advantage, in
connection with the establishment or operation of any enterprise in its
territory, on compliance with a requirement to locate production, supply
a service, train or employ workers, construct or expand particular
facilities, or carry out research and development, in its territory.

4. Subparagraphs 1(a) to (c), 2(a) and (b) do not apply to qualifi­
cation requirements for goods or services with respect to export
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 or
undertaking is enforced, by a court, administrative tribunal or
competition authority in order to remedy a violation of competition
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 that 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 imposed or
enforced, or the commitment or undertaking is enforced, by a tribunal as
equitable remuneration under the Party's copyright laws.

7. Subparagraphs 2(a) and (b) do not apply to requirements imposed
or enforced by an importing Party relating to the content of goods
necessary to qualify for preferential tariffs or preferential quotas.

8. This Article is without prejudice to the obligations of a Party
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 — 01.02.2022 — 002.001 — 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 measure
referred to in subparagraph (a); or

(c) an amendment of, or modification to, any non-conforming measure
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 the date
of entry into force of this Agreement and covered by its Schedule in
Annex II to Annex 8-B, an entrepreneur of the other Party, by reason 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 constitutes
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 the
Parties.

_ARTICLE 8.13_

**Denial of benefits**

A Party may deny the benefits of this Section to an entrepreneur of the
other Party that is a juridical person of the other Party and to 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 adopts or
maintains measures with respect to the third country that:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 91

(a) are related to the maintenance of international peace and security,
including the protection of human rights; and

(b) prohibit transactions with that juridical person or its covered
enterprise, or would be violated or circumvented if the benefits 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. Those measures
include among others measures affecting:

(a) the production, distribution, marketing, sale or delivery of 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;

( [1] ) For the European Union, without prejudice to the scope of activities which
may be considered as cabotage under the relevant national legislation,
national cabotage in maritime transport services under this Section covers
transportation of passengers or goods between a port or point located in a
Member State of the European Union and another port or point located in that
same Member State of the European Union, including on its continental 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 located in a
Member State of the European Union.
( [2] ) For greater certainty, this Section does not apply to a service using an aircraft
whose primary purpose is not the transportation of goods or passengers, such
as aerial fire-fighting, flight training, sightseeing, spraying, surveying,
mapping, photography, parachute jumping, glider towing, helicopter-lift for
logging and construction, and other airborne agricultural, industrial and
inspection services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 territorial
subdivision or on the basis of its entire territory, measures that:

(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 form of
numerical quotas or the requirement of an economic needs test;

or

(iii) the total number of service operations or the total quantity 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 to 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 formally
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 Party
compared to like services or service suppliers of the other Party.

4. Nothing in this Article shall be construed as requiring either Party
to compensate for any inherent competitive disadvantage which results
from the foreign character of the relevant services or service suppliers.

( [1] ) Subparagraph (a)(i) includes measures by a Party which require a service
supplier of the other Party to establish or maintain any form of 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 which limit inputs
for the supply of services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 to like
services and service suppliers of a third country.

2. Paragraph 1 shall not be construed as obliging a Party to extend to
services and service suppliers of the other Party the benefit of any
treatment resulting from:

(a) an international agreement for the avoidance of double taxation or
other international agreement or arrangement relating wholly or
mainly to taxation; or

(b) existing or future measures providing for recognition of qualifi­
cations, licences or prudential measures as referred to in Article 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 measure
referred to in subparagraph (a); or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 94

(c) an amendment of, or modification to, any non-conforming measure
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 immediately
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 supplier of
the other Party that is a juridical person of the other Party and to
services of that service supplier if that juridical person is owned 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 security,
including the protection of human rights; and

(b) prohibit transactions with the service supplier, or would be violated
or circumvented if the benefits of this Section were accorded to 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 between
the Parties as well as the desire of the Parties to facilitate entry and
temporary stay of natural persons for business purposes on a reciprocal
basis, and to ensure transparency of the process.

2. This Section applies to measures by a Party affecting the entry
into that Party by natural persons of the other Party, who are business
visitors for establishment purposes, intra-corporate transferees, investors,
contractual service suppliers, independent professionals and short-term
business visitors, and to measures affecting their business activities
during their temporary stay in the former Party.

3. To the extent that commitments are not undertaken in this Section,
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 requirements
provided for in the laws and regulations of a Party regarding work
and social security measures shall continue to apply, including regu­
lations concerning minimum wages and collective wage agreements.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 95

5. Commitments on the entry and temporary stay of natural persons
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 dispute.

_ARTICLE 8.21_

**Definitions**

For the purposes of this Section:

(a) ‘business visitors for establishment purposes’ means natural 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, natural
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;

( [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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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, natural
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 person
of Japan;

(d) ‘intra-corporate transferees’ means natural persons who have 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 preceding the
date of their application for the entry and temporary stay in the
other Party, and who are temporarily transferred to an enterprise,
in the territory of the other Party, which forms part of the same
group of the former juridical person including its representative
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 referred 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

( [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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 97

(e) ‘investors’ means natural persons who establish an enterprise, and
develop or administer the operation of that enterprise in the other
Party in a capacity that is supervisory or executive, and to which
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 this Section,
and Annexes III and IV to Annex 8-B, provided that those persons
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 provisions of
this Section consistently with the desire of the Parties set out in
paragraph 1 of Article 8.20, and, in particular, shall apply those
measures so as to avoid unduly impairing or delaying trade in goods
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 persons
of the other Party for business purposes shall be consistent with
Annex 8-C.

_ARTICLE 8.23_

**Transparency**

1. A Party shall make publicly available information relating to 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, where
applicable, the following information:

(a) categories of visa, permits or any similar type of authorisation
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 file, such as
consular offices or online;

(d) application fees and an indicative timeframe of the processing 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 — 01.02.2022 — 002.001 — 98

(g) rules regarding accompanying dependents;

(h) available review or appeal procedures; and

(i) relevant laws of general application pertaining to the entry 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 of the
introduction of any new requirements and procedures or of the changes
in any requirements and procedures that affect the effective application
for the grant of entry into, temporary stay in and, where applicable,
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 provided
for in this Section.

2. Without prejudice to any decision to grant entry to a natural
person of the other Party within the terms of this Section, including
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 treatment
of natural persons for business purposes present in the territory
of the other Party,

are hereby incorporated into and made part of this Section and
apply to the measures affecting treatment of natural persons for
business purposes present in the territory of the other Party under
the categories of business visitors for establishment purposes,
intra-corporate transferees and investors, as defined in Article 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 treatment
of natural persons for business purposes present in the territory
of the other Party,

are hereby incorporated into and made part of this Section and
apply to the measures affecting treatment of natural persons for
business 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, 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 — 01.02.2022 — 002.001 — 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 treatment
of natural persons for business purposes present in the territory
of the other Party,

is hereby incorporated into and made part of this Section and apply
to the measures affecting treatment of natural persons for business
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 paragraph 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 transferees 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 contractual
service suppliers and independent professionals of the other Party 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 the
requirement of an economic needs test.

_ARTICLE 8.27_

**Short-term business visitors**

1. Each Party shall grant entry and temporary stay to short-term
business visitors of the other Party in accordance with Annex III to
Annex 8-B, subject to the following conditions:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 behalf, receive
remuneration from within the Party where they are staying
temporarily; and

(c) the short-term business visitors are not engaged in the supply of a
service in the framework of a contract concluded between a juridical
person who has not established in the territory of the Party where
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 Party
shall grant entry of short-term business visitors without the requirement
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 including
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 requirements 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 person of a
Party in the territory of the other Party, in accordance with
Article 8.24.

( [1] ) For greater certainty, as far as measures relating to technical standards are
concerned, this Sub-Section applies only to such measures affecting trade in
services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 101

2. This Sub-Section does not apply to licensing requirements and
procedures, qualification requirements and procedures and technical
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-govern­
mental body in the exercise of powers delegated by central, regional
or local governments or authorities, which is entitled to take a decision
concerning the authorisation to supply a service, including through
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 dealt 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 supply of
a service or the pursuit of any other economic activity. Any authoris­
ation fee ( [1] ) which the applicants may incur from their application
should be reasonable, transparent and shall not in itself restrict the
supply of a service or the pursuit of any other economic activity.

( [1] ) Authorisation fees do not include fees for the use of natural resources,
payments for auction, tendering or other non-discriminatory means of
awarding concessions or mandated contributions to universal service
provision.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 decision in
an independent manner and should not be accountable to any person
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 competent
authority shall allow an applicant a reasonable period of time for the
submission of an application. The competent authority shall initiate 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 reasonable period of
time from the submission of a complete application. Each Party shall
endeavour to establish an indicative timeframe for the processing of an
application and shall make publicly available that timeframe, when
established.

6. The competent authority shall, within a reasonable period of time
after the receipt of an application which it considers incomplete, inform
the applicant, and, to the extent feasible, identify the additional
information required to complete the application and provide the 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 applicant, it
shall inform the applicant, in principle in writing, and without undue
delay. It shall also, on request of the applicant, inform the applicant 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, that 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 with the
terms and conditions specified therein.

_ARTICLE 8.32_

**Technical standards**

Each Party shall encourage its competent authorities, when adopting
technical standards, to adopt technical standards developed through
open and transparent processes, and shall encourage any body
designated to develop technical standards to use open and transparent

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 application
affecting trade in services are administered in a reasonable, objective
and impartial manner.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 8.12 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 paragraph 2
of Article 8.18.

_ARTICLE 8.34_

**Review procedures for administrative decisions**

1. Each Party shall maintain judicial, arbitral or administrative
tribunals or procedures which provide, upon request of an affected
entrepreneur or service supplier of the other Party, for a prompt
review of, and where justified, appropriate remedies for, administrative
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 person 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 independent of
the agency entrusted with the administrative decision concerned, each
Party shall ensure that the procedures in fact provide for an objective
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 professional
experience specified in the territory where the service is supplied, for
the sector of activity concerned.

2. Each Party shall encourage the relevant professional bodies in its
territory to provide joint recommendations on mutual recognition to the
Committee, for the purpose of the fulfilment, in whole or in part, by
entrepreneurs and service suppliers of the criteria applied by that Party
for the authorisation, licensing, operation and certification of entre­
preneurs and service suppliers, and, in particular, in the sector of profes­
sional services.

3. On receipt of a joint recommendation referred to in paragraph 2,
the Committee shall, within a reasonable period of time, review that
recommendation with a view to ensuring its consistency with this
Agreement and, on the basis of the information contained therein,
assess in particular:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 104

(a) the extent to which the standards and criteria applied by each Party
for the authorisation, licensing, operation and certification referred
to in paragraph 2 are converging; and

(b) the potential economic value of a mutual recognition agreement for
the authorisation, licensing, operation and certification referred to in
paragraph 2.

4. Where those requirements are satisfied, the Committee shall
establish the necessary steps to negotiate. Thereafter the Parties shall
enter into negotiations, through their competent authorities, of a mutual
recognition agreement for the authorisation, licensing, operation and
certification referred to in paragraph 2.

5. Any mutual recognition agreement that the Parties may conclude
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 applies
to measures by a Party affecting trade in postal and courier services.

2. For the purposes of this Sub-Section:

(a) ‘licence’ means an authorisation that an independent regulatory
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 service
obligation it wishes to maintain. That obligation will not be regarded
_per se_ as anti-competitive, provided that it is administered in a trans­
parent, non-discriminatory and competitively neutral manner and is not
more burdensome than necessary for the kind of universal service
defined by the Party, with regard to all suppliers subject to the
obligation.

2. Within the framework of its postal legislation or by other
customary means, each Party shall set out the scope of the universal
service obligation, fully taking into account the needs of the users and
national conditions, including market forces, of that Party.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 105

3. Each Party shall ensure that a supplier of postal and courier
services in its territory which is subject to a universal service 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 Concerning
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 large volume
mailers or consolidators, where like conditions prevail with respect
to charges and the provisions concerning acceptance, delivery, redi­
rection, return and the number of days required for delivery for 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 Party.

2. Without prejudice to paragraph 1, each Party shall not unduly
accord less favourable treatment with respect to border procedures 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 available:

(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.

( [1] ) For the purposes of this subparagraph, ‘express mail services (EMS)’ means
services referred to in subparagraph 1.3 of Article 1 of the Universal Postal
Convention, done at Istanbul on 6 October 2016.
( [2] ) For greater certainty, the enforcement of each Party's competition 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 services’ means services
that designated operators referred to in subparagraph 1.12 of Article 1 of the
Universal Postal Convention supply in accordance with the Acts of the
Universal Postal Union.
‘International courier services’ means services consisting of the collection,
sorting, transport and delivery of documents, printed matter, parcels and
goods for foreign destinations, not regulated by the Acts of the Universal
Postal Union.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 106

3. If a licence application is rejected by the competent authority, 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-discriminatory, 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, decisions 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 services,
which consist in the conveyance of signals including, _inter alia_, trans­
mission of video and audio signals (irrespective of the types of
protocols and technologies used) through public telecommunications
transport networks.

2. This Sub-Section does not apply to measures affecting:

(a) broadcasting services as defined in the laws and regulations of each
Party; and

(b) services providing, or exercising editorial control over, content
transmitted using telecommunications transport networks and
services.

3. Notwithstanding subparagraph 2(a), a supplier of broadcasting
services shall be considered as a supplier of public telecommunications
transport services and its networks as public telecommunications
transport networks, when and to the extent that such networks are
also used for providing public telecommunications transport services.

4. Nothing in this Sub-Section shall be construed as requiring a
Party:

( [1] ) The regulatory body referred to in this Article does not include customs
authorities of each Party.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 107

(a) to authorise a service supplier of the other Party to establish,
construct, acquire, lease, operate or supply telecommunications
transport networks or services other than as provided for in this
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 jurisdiction
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 reasonable
profit, and may involve different cost methodologies for different
facilities or services;

(c) ‘end user’ means a final consumer of, or subscriber to, a public
telecommunications transport network or service, including a
service supplier other than a supplier of public telecommunications
transport networks or services;

(d) ‘essential facilities’ means facilities of a public telecommunications
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 allow
the users of one supplier to communicate with the users of another
supplier or to access services provided by any supplier who has
access to the network;

(f) ‘international mobile roaming service’ means a commercial mobile
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 telecommunications
transport network is located;

( [1] ) For greater certainty, linking may include physical or logical linking, as
appropriate.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 108

(g) ‘leased circuits’ means telecommunications facilities between 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 telecommunications
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 than 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 public
telecommunications transport services who requests to retain, at
the same location, the same telephone numbers without impairment
of quality or reliability when switching between the same category
of suppliers of like public telecommunications transport services;

(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 telecom­
munications transport service offered to the public generally that
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 of
signals by wire, radio, optical or any other electromagnetic
means; and

(o) ‘users’ means end users, or suppliers of public telecommunications
transport networks or services that are consumers of, or subscribers
to, a public telecommunications transport network or service.

_ARTICLE 8.43_

**Approaches to regulation**

1. The Parties recognise the value of competitive markets to deliver 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 Parties
recognise that regulatory needs and approaches differ market by
market, and that a Party may determine how to implement its obli­
gations under this Sub-Section.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 109

2. In that respect, the Parties recognise that a Party may:

(a) engage in direct regulation either in anticipation of an issue 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 respect to market
segments that are competitive or that have low barriers to entry,
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 in regu­
lation in accordance with subparagraph 2(b) remains subject to the
obligations under this Sub-Section. Nothing in this Article shall
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 other Party
is accorded access to, and use of, public telecommunications transport
networks and services on terms and conditions which are reasonable,
non-discriminatory and no less favourable than those which the supplier
of those public telecommunications transport networks and services
provides for its own like services under like circumstances. This 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 transport
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 their
services;

(b) interconnect private leased or owned circuits with public telecom­
munications transport networks and services or with circuits leased
or owned by other service suppliers; and

(c) use operating protocols of their choice in the supply of any service,
other than as necessary to ensure the availability of telecommuni­
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 services for
the movement of information within and across the borders of the
former Party, including for intra-corporate communications of such
service suppliers, and for access to information contained in databases
or otherwise stored in machine-readable form in either Party or in any
other member of the WTO.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 110

4. Notwithstanding paragraph 3, a Party may take such measures as
are necessary to ensure the security and confidentiality of messages
subject to the requirement that those measures are not applied in a
manner which would constitute a means of arbitrary or unjustifiable
discrimination or a disguised restriction on trade in services.

5. Each Party shall ensure that no condition is imposed on access to,
and use of, public telecommunications transport networks and services
other than as necessary to:

(a) safeguard the public service responsibilities of suppliers of public
telecommunications transport networks and services, in particular
their ability to make their networks or services available to the
public generally; or

(b) protect the technical integrity of public telecommunications
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, including
interface protocols, for inter-connection with public telecommuni­
cations transport networks and services;

(c) requirements, if necessary, for the inter-operability of public 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 interfaces with
public telecommunications transport networks and technical
requirements relating to the attachment of that equipment to those
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 telecommunications
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 transport
services to offer its public telecommunications transport services for
resale, that Party shall ensure that such supplier does not impose unreas­
onable or discriminatory conditions or limitations on the resale of its
public telecommunications transport services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 111

_ARTICLE 8.47_

**Enabling use of network facilities and interconnection**

1. The Parties recognise that enabling use of network facilities ( [1] ) and
interconnection should in principle be agreed on the basis of
commercial negotiation between the suppliers of public telecommuni­
cations transport networks or services concerned.

2. Each Party shall ensure that any supplier of public telecommuni­
cations transport networks or services in its territory has a right and, if
requested by a supplier of public telecommunications transport networks
or services of the other Party, an obligation to negotiate interconnection
for the purpose of providing public telecommunications transport
networks or services. Each Party shall provide its regulatory authority
with the power to require, where necessary, a supplier of public tele­
communications transport networks or services to provide intercon­
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 obliges
suppliers of public telecommunications transport networks or services
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 provided.

_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 major
supplier from engaging in or continuing anti-competitive practices. These
anti-competitive practices shall include in particular:

(a) engaging in anti-competitive cross-subsidisation;

(b) using information obtained from competitors with anti-competitive
results; and

(c) not making available to other service suppliers on a timely basis
technical information about essential facilities and commercially
relevant information which is necessary for them in order to
provide services.

2. Each Party shall provide its regulatory authority with the power to
require, where appropriate, that major suppliers in its territory accord to
suppliers of public telecommunications transport networks or services of
the other Party treatment no less favourable than that which the major
supplier concerned accords in like circumstances to its subsidiaries or its
affiliates, regarding:

( [1] ) For the purposes of this Article, ‘enabling use of network facilities’ means the
making available of facilities or services to another supplier of public tele­
communications transport networks or services under defined conditions, for
the purpose of providing public telecommunications transport services. It may
include the use of active or passive network elements, associated facilities,
virtual network services, co-location or other forms of associated facilities
sharing, the use of leased circuits and the use of specified network facilities
or elements, including the local loop, on an unbundled basis.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 112

(a) the availability, provisioning, rates or quality of like telecommuni­
cations services; and

(b) the availability of technical interfaces necessary for interconnection.

3. Each Party shall ensure that major suppliers in its territory provide
interconnection with suppliers of public telecommunications transport
networks or services of the other Party at any technically feasible
point in the network of the major supplier concerned and that the
major supplier concerned provides such interconnection:

(a) under terms, conditions (including with respect to technical
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, and
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 respect to
technical standards, specifications, quality and maintenance) and
cost-oriented rates that are transparent, reasonable, having regard
to economic feasibility, and sufficiently unbundled so that the
suppliers need not pay for network components or facilities that
they do not require for the service to be provided; and

(c) upon request, at points in addition to the network termination points
offered to the majority of users, subject to charges that reflect the
cost of construction of necessary additional facilities.

4. Each Party shall ensure that major suppliers in its territory provide
suppliers of public telecommunications transport networks or services of
the other Party with the opportunity to interconnect their facilities and
equipment with those of a major supplier through:

(a) a reference interconnection offer or another standard interconnection
offer containing the rates, terms and conditions that the major
supplier offers generally to suppliers of public telecommunications
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 inter­
connection with major suppliers in its territory are made publicly
available.

6. Each Party shall ensure that major suppliers in its territory make
publicly available either their interconnection agreements or their
reference interconnection offers.

7. Each Party shall ensure that major suppliers in its territory that
acquire information from another supplier of public telecommunications
transport networks or services in the process of negotiating
arrangements on, and as a result of, the use of network facilities or
interconnection, use that information solely for the purpose for which it
was supplied and respect at all times the confidentiality of information
transmitted or stored.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 113

8. Each Party shall ensure that major suppliers in its territory enable
the use of network facilities, which may include, _inter alia_, network
elements and associated facilities, to suppliers of public telecommuni­
cations transport networks or services of the other Party on terms and
conditions (including in relation to rates, technical standards, specifi­
cations, quality and maintenance) which are transparent, reasonable,
non-discriminatory (including with respect to timeliness) and no less
favourable than those provided for their own like services under like
circumstances. ( [1] )

_ARTICLE 8.49_

**Regulatory authority**

1. Each Party shall ensure that its regulatory authority is legally
distinct, and functionally independent ( [2] ) from any supplier of telecom­
munications services, telecommunications networks or telecommuni­
cations network equipment.

2. A Party that retains ownership or control of a supplier of public
telecommunications transport networks or services shall ensure effective
structural separation of the regulatory function of telecommunications
from activities associated with the ownership or control.

3. Each Party shall provide its regulatory authority with the power to
regulate the telecommunications sector, and to carry out the task
assigned to it including enforcement of the measures relating to the
obligations under this Sub-Section. The tasks to be undertaken by the
regulatory authority shall be made publicly available in an easily
accessible and clear form.

4. Each Party shall ensure that the decisions of, and the procedures
used by, its regulatory authority are impartial with respect to all market
participants.

5. Each Party shall ensure that its regulatory authority performs its
tasks in a transparent manner and, to the extent practicable, without
undue delay.

6. Each Party shall provide its regulatory authority with the power to
request from suppliers of telecommunications networks and services all
the information, including financial information, which is necessary to
carry out its tasks in accordance with this Sub-Section. The regulatory
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 regulations of that
Party relating to business confidentiality.

( [1] ) For greater certainty, nothing in this paragraph shall be construed as
preventing a Party from allowing a major supplier in its territory to reject
co-location where there is a reasonable ground for rejection, in particular with
regard to technical feasibility.
( [2] ) For greater certainty, the regulatory authority of a Party shall not be regarded
as not functionally independent solely based on the fact that an authority of
that Party (other than the regulatory authority) holds shares or other equity
interest in a supplier of telecommunications services, telecommunications
networks or telecommunications network equipment.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 114

_ARTICLE 8.50_

**Universal service**

1. Each Party has the right to define the kind of universal service
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 neutral
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 eligible to
provide universal service. Universal service suppliers shall be
designated through a transparent, non-discriminatory and not unduly
burdensome mechanism.

3. The regulatory authority of a Party may determine whether a
mechanism is required in order to compensate the net cost of the
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 telecommunications
networks or services, to the extent possible, upon simple notification
or registration without requiring a prior explicit decision by its regu­
latory authority. The rights and obligations resulting from such author­
isation shall be made publicly available in an easily accessible 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 publicly
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 appli­
cation without undue delay after a decision on the licence has been
taken. In case a decision is taken to deny an application for or
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 recourse 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 objective,
transparent and commensurate with the administrative costs of its regu­
latory authority. Those administrative fees do not include payments for
rights to use scarce resources and mandated contributions to universal
service provision.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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, including
frequencies, numbers and rights of way, in an open, objective, timely,
transparent, non-discriminatory and not unduly burdensome manner.

2. Each Party shall make publicly available the current state of
allocated frequency bands, but shall not be required to provide
detailed identification of frequencies allocated for specific government

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 apply spectrum
and frequency management policies that have the effect of limiting the
number of suppliers of public telecommunications transport services,
provided that the Party does so in a manner consistent with the other
provisions of this Agreement. That right includes the ability to allocate
frequency bands, taking into account current and future needs and
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 are 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 adoption of
standards affecting the access and use;

(d) conditions applying to attachment of terminal or other equipment to
the public telecommunications transport networks; and

(e) notifications, permits, registrations or licensing requirements, if any.

_ARTICLE 8.54_

**Resolution of telecommunications disputes**

1. Each Party shall ensure, in accordance with its laws and regu­
lations, that suppliers of public telecommunications transport networks
or services of the other Party have timely recourse to the regulatory
authority of the former Party to resolve disputes in relation to the rights
and obligations of those suppliers arising from this Sub-Section. In such
cases, the regulatory authority shall aim to issue a binding decision, as
appropriate, in order to resolve the dispute without undue delay.

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 its decision.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 116

3. The regulatory authority shall make the decision resolving the
dispute available to the public in accordance with the laws and regu­
lations of the Party, having regard to the requirements of business
confidentiality.

4. Each Party shall ensure that a supplier of public telecommuni­
cations transport networks or services aggrieved by a determination or
decision of its regulatory authority may obtain review of that deter­
mination or decision by either the regulatory authority or an inde­
pendent appeal body which may or may not be a judicial authority.

5. Each Party shall ensure that a supplier of public telecommuni­
cations transport networks or services affected by a decision of 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 accepted a
procedure where the regulatory authority or independent appeal body
issues a final decision, in accordance with the laws and regulations of
the Party.

6. A Party shall not permit an application for review by an appeal
body or a judicial authority to constitute grounds for non-compliance
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 preclude
either party concerned from bringing an action before the judicial
authorities.

_ARTICLE 8.55_

**Relation to international organisations**

The Parties recognise the importance of international standards for
global compatibility and inter-operability of telecommunications
transport networks and services, and undertake to promote those
standards through the work of relevant international bodies, including
the International Telecommunication Union and the International Organ­
ization for Standardization.

_ARTICLE 8.56_

**Confidentiality of information**

Each Party shall ensure the confidentiality of telecommunications and
related traffic data of users over public telecommunications transport
networks and services without unduly restricting trade in services.

_ARTICLE 8.57_

**International mobile roaming** ( [1] )

1. Each Party shall endeavour to cooperate on promoting transparent
and reasonable rates for international mobile roaming services with a
view to promoting the growth of trade between the Parties and
enhancing consumer welfare.

( [1] ) This Article does not apply to intra-European Union roaming services, which
are commercial mobile services provided pursuant to a commercial agreement
between suppliers of public telecommunications transport services 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 other than that
in which the end user's home public telecommunications transport network is
located.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 alternatives to
roaming, whereby consumers, when visiting the territory of a Party
from the territory of the other Party, can access telecommunications
services using the device of their choice.

3. Each Party shall encourage suppliers of public telecommunications
transport services in its territory to make publicly available information
on retail rates for international mobile roaming services for voice, 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 rates 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 trade 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 exercise of
governmental authority’ means the following:

(a) activities conducted by a central bank or a monetary authority or by
any other public entity in pursuit of monetary or exchange rate
policies;

(b) activities forming part of a statutory system of social security or
public retirement plans; and

(c) other activities conducted by a public entity for the account or with
the guarantee or using the financial resources of a Party or its 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 activities
referred to in subparagraph 2(b) or (c) to be conducted by its financial
service suppliers in competition with a public entity or a financial
service supplier, ‘services’ shall include those activities.

4. Subparagraph (s) of Article 8.2 does not apply to services covered
by this Sub-Section.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 include all
insurance and insurance-related services, and all banking and other
financial services (excluding insurance); financial services include
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 — 01.02.2022 — 002.001 — 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, including
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 does
not include a public entity;

(c) ‘new financial service’ means any service of a financial nature,
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 — 01.02.2022 — 002.001 — 120

(e) ‘public entity’ means:

(i) a government, a central bank or a monetary authority of a Party,
or an entity owned or controlled by a Party, that is principally
engaged in carrying out governmental functions or activities for
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 body,
including a securities or futures exchange or market, clearing
agency, or other organisation or association, that exercises regu­
latory or supervisory authority over financial service suppliers 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 other 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 service
may be supplied and may require authorisation for the supply of the
service. If a Party requires an authorisation, it may refuse the authoris­
ation for prudential reasons but not solely for the reason that the service
is not supplied by any financial service supplier in its territory.

_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 established in
its territory access to payment and clearing systems operated by public
entities, and to official funding and refinancing facilities available in the
normal course of ordinary business. This Article is not intended 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 to, a selfregulatory organisation in order for financial service suppliers of the
other Party to supply financial services on an equal basis with
financial service suppliers of that Party, or if that Party provides,
directly or indirectly, the self-regulatory organisation privileges or
advantages in supplying financial services, that Party shall ensure that
the self-regulatory organisation observes the obligations contained in
Article 8.8.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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, including
transfers of data by electronic means, or that, subject to importation
rules consistent with international agreements, prevent transfers of
equipment, if those transfers of information, processing of financial
information or transfers of equipment are necessary for the conduct of
the ordinary business of a financial service supplier.

2. Nothing in paragraph 1 restricts the right of a Party to protect
personal data, personal privacy and the confidentiality of individual
records and accounts so long as that right is not used to circumvent
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 publicly
available.

2. If a Party requires additional information from the applicant 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 in the
territory of that Party are promptly published or otherwise made
available in such a manner as to enable interested persons to become
acquainted with them.

_ARTICLE 8.65_

**Prudential carve-out**

1. Nothing in this Agreement shall prevent a Party from adopting or
maintaining measures for prudential reasons, including for:

(a) the protection of investors, depositors, policy-holders or persons to
whom a fiduciary duty is owed by a financial service supplier; or

(b) ensuring the integrity and stability of the Party's financial system.

2. Where such measures do not conform with this Agreement, they
shall not be used as a means of avoiding the Party's obligations under
this Agreement.

**▼B**

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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 allows its
postal insurance entity to underwrite and supply direct insurance
services to the general public. The services covered by this Article do
not include the supply of insurance services relating to the collection,
transport and delivery of letters or packages by a Party's postal
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 services
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 licence 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 services
available to a postal insurance entity under terms and conditions
more favourable than those it applies to private suppliers of like
services.

3. With respect to the supply of insurance services referred to in
paragraph 1 by a postal insurance entity, a Party shall apply the same
regulations and enforcement activities that it applies to the supply of
like insurance services by private suppliers.

4. In implementing its obligations under paragraph 3, a Party shall
require a postal insurance entity that supplies insurance services referred
to in paragraph 1 to publish an annual financial statement with respect
to the supply of those services. The statement shall provide the level of
detail and meet the auditing standards required under generally accepted
accounting and auditing principles, internationally accepted accounting
and auditing standards or equivalent rules, applied in the Party'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 indirectly, as
long as the Party does not maintain any advantage that modifies the
conditions of competition in favour of the postal insurance entity in
the supply of insurance services as compared to a private supplier of
like insurance services in its market; or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 cent,
respectively, of total annual premium income from direct life and
non-life insurance in the Party's market.

_ARTICLE 8.67_

**Regulatory cooperation on financial regulation**

The Parties shall promote regulatory cooperation on financial regulation
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 applies to
measures by a Party affecting trade in international maritime transport
services.

2. For the purposes of this Chapter:

(a) ‘container station and depot services’ means activities consisting in
storing containers, whether in port areas or inland, with a view to
their stuffing or stripping, repairing and making them available 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 supplier 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 of orga­
nising and monitoring shipment operations on behalf of shippers,
through the acquisition of transport and related services, preparation
of documentation and provision of business information;

(e) ‘international maritime transport services’ means the transport 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 transport
services, with a view to covering door-to-door or multimodal
transport operations under a single transport document, but does
not include the right to supply such other transport services;

**▼B**

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(f) ‘maritime agency services’ means activities consisting in repre­
senting, within a given geographic area, as an agent the business
interests of one or more shipping lines or shipping companies, for
the following purposes:

(i) marketing and sales of maritime transport and related services,
from quotation to invoicing, and issuance of bills of lading on
behalf of the companies, acquisition and resale of the necessary
related services, preparation of documentation, and provision of
business information; and

(ii) acting on behalf of the companies organising the call of the 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 exercised 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 before
shipment or after discharge; and

(i) ‘storage and warehousing services’ means storage services of frozen
or refrigerated goods, bulk storage services of liquids or gases, and
storage and warehousing services of other goods including cotton,
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 international
maritime markets and trades on a commercial and
non-discriminatory basis;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 125

(b) accord to ships flying the flag of the other Party or operated by
service suppliers of the other Party treatment no less favourable 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 charges,
customs facilities and the assignment of berths and facilities for
loading and unloading; ( [1] )

(c) permit international maritime transport service suppliers of the other
Party to establish and operate an enterprise in its territory under
conditions of establishment and operation no less favourable than
that it accords to its own service suppliers; and

(d) make available to international maritime transport suppliers of the
other Party, on reasonable and non-discriminatory terms and
conditions, the following services at the port: pilotage, towing 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 to
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 to
economic growth and increases trade opportunities in many sectors. The
Parties also recognise the importance of facilitating the use and devel­
opment of electronic commerce.

2. The objective of this Section is to contribute to creating an envi­
ronment of trust and confidence in the use of electronic commerce and
to promote electronic commerce between the Parties.

3. The Parties recognise the importance of the principle of tech­
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 notaries 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.

( [1] ) In applying the principles set out in subparagraphs (a) and (b), each Party
shall not adopt or maintain cargo-sharing arrangements in any agreement
concerning international maritime transport services. Each Party shall
terminate any such arrangement in any agreement in force or signed prior
to the date of entry into force of this Agreement, upon the entry into force of
this Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 126

_ARTICLE 8.71_

**Definitions**

For the purposes of this Section:

(a) ‘electronic authentication’ means the process or act of verifying the
identity of a party to an electronic communication or transaction 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 with
each Party's laws and regulations, by that person; and

(ii) that it confirms that information in the electronic data has not
been altered.

_ARTICLE 8.72_

**Customs duties**

The Parties shall not impose customs duties on electronic transmissions.

_ARTICLE 8.73_

**Source code**

1. A Party may not require the transfer of, or access to, source code
of software owned by a person of the other Party ( [1] ). Nothing in this
paragraph shall prevent the inclusion or implementation of terms 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 of
government procurement.

2. Nothing in this Article shall affect:

(a) requirements by a court, administrative tribunal or competition
authority to remedy a violation of competition law;

(b) requirements by a court, administrative tribunal or administrative
authority with respect to the protection and enforcement of intel­
lectual property rights to the extent that source codes are protected
by those rights; and

(c) the right of a Party to take measures in accordance with Article III
of the GPA.

( [1] ) For greater certainty, ‘source code of software owned by a person of the other
Party’ includes source code of software contained in a product.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 application
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 schemes
which are not specifically and exclusively targeted at services provided
by electronic means, and to rules in the field of telecommunications.

_ARTICLE 8.76_

**Conclusion of contracts by electronic means**

Unless otherwise provided for in its laws and regulations, a Party shall
not adopt or maintain measures regulating electronic transactions that:

(a) deny the legal effect, validity or enforceability of a contract, solely
on the grounds that it is concluded by electronic means; or

(b) otherwise create obstacles to the use of contracts concluded 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 electronic
authentication and electronic signature that would:

(a) prohibit parties to an electronic transaction from mutually deter­
mining the appropriate electronic authentication methods for their
transaction; or

(b) prevent parties to electronic transactions from having the oppor­
tunity to establish before judicial or administrative authorities that
their electronic transactions comply with any legal requirements
with respect to electronic authentication and electronic signature.

( [1] ) Those measures include measures to ensure security and safety, for instance
in the context of a certification procedure.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 128

3. Notwithstanding paragraph 2, each Party may require that, for a
particular category of transactions, the method of authentication meets
certain performance standards or is certified by an authority accredited
in accordance with its laws and regulations.

_ARTICLE 8.78_

**Consumer protection**

1. The Parties recognise the importance of adopting and maintaining
transparent and effective consumer protection measures applicable to
electronic commerce as well as measures conducive to the development
of consumer confidence in electronic commerce.

2. The Parties recognise the importance of cooperation between their
respective competent authorities in charge of consumer protection on
activities related to electronic commerce in order to enhance consumer
protection.

3. The Parties recognise the importance of adopting or maintaining
measures, in accordance with their respective laws and regulations, 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 unsolicited
commercial electronic messages that:

(a) require suppliers of unsolicited commercial electronic messages to
facilitate the ability of recipients to prevent ongoing reception of
those messages; and

(b) require the prior consent, as specified according to its laws and
regulations, of recipients to receive commercial electronic messages.

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 recipients to
request cessation free of charge and at any time.

3. Each Party shall provide recourse against suppliers of unsolicited
commercial electronic messages that do not comply with the measures
adopted or maintained pursuant to paragraphs 1 and 2.

_ARTICLE 8.80_

**Cooperation on electronic commerce**

1. The Parties shall, where appropriate, cooperate and participate
actively in multilateral fora to promote the development of electronic

commerce.

2. The Parties agree to maintain a dialogue on regulatory matters
relating to electronic commerce with a view to sharing information
and experience, as appropriate, including on related laws, regulations
and their implementation, and best practices with respect to electronic
commerce, in relation to, _inter alia_ :

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 129

(a) consumer protection;

(b) cybersecurity;

(c) combatting unsolicited commercial electronic messages;

(d) the recognition of certificates of electronic signatures issued to the
public;

(e) challenges for small and medium-sized enterprises in the use 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 entry 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 Party
shall allow, in freely convertible currency ( [1] ), and in accordance with
the Articles of Agreement of the International Monetary Fund, as
applicable, any payments and transfers with regard to transactions on
the current account of the balance of payments which fall within 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 financial
account of the balance of payments, the free movement of capital for
the purpose of liberalisation of investments and other transactions as
provided for in Chapter 8.

2. The Parties shall consult each other with a view to facilitating the
movement of capital between them in order to promote trade and
investment.

( [1] ) For the purposes of this Chapter, ‘freely convertible currency’ means a
currency that can be freely exchanged against currencies that are widely
traded in international foreign exchange markets and widely used in inter­
national transactions. For greater certainty, currencies that are widely traded
in international foreign exchange markets and widely used in international
transactions include freely usable currencies as designated by the IMF in
accordance with the Articles of Agreement of the International Monetary
Fund.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 creditors;

(b) issuing, trading or dealing in securities, or futures, options 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 practices;

(e) ensuring compliance with orders or judgments in adjudicatory
proceedings; or

(f) social security, public retirement or compulsory savings schemes.

2. The laws and regulations referred to in paragraph 1 shall not be
applied in an inequitable, arbitrary or discriminatory manner, or
otherwise constitute a disguised restriction on capital movements,
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 safeguard
measures with regard to capital movements, payments or transfers for
a period not exceeding six months. Those measures shall be limited to
the extent that is strictly necessary and shall not constitute a means of
arbitrary or unjustified discrimination between Japan and a third country
in like situations.

2. A Party may adopt or maintain restrictive measures with regard to
capital movements, payments or transfers: ( [1] )

(a) in the event of serious balance of payments or external financial
difficulties, or threat thereof; ( [2] ) or

( [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 those
referred to in paragraph 1 which affect the economy of that Member State.
( [2] ) The Parties acknowledge that serious balance of payments or external
financial difficulties, or threat thereof, as referred to in subparagraph 2(a)
may be caused among other factors by serious macroeconomic difficulties
related to monetary and exchange rate policies, or threat thereof, as referred
to in subparagraph 2(b).

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 131

(b) if, in exceptional circumstances, capital movements, payments 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 International
Monetary Fund, as applicable;

(b) not exceed those necessary to deal with the situations described in
paragraph 2;

(c) be temporary and be phased out progressively as the situation
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 situations.

4. In the case of trade in goods, each Party may adopt restrictive
measures pursuant to Article 2.20 for balance-of-payments purposes.

5. In the case of trade in services, each Party may adopt restrictive
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 in
paragraphs 1 to 3 shall promptly notify the other Party of them.

7. If restrictions are adopted or maintained pursuant to this Article,
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 conclusions shall
take into account the assessment by the IMF of the balance of payments
and the external financial situation or other macroeconomic difficulties
of the Party concerned.

**▼B**

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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 procurement
covered by its annexes to Appendix I to the GPA and the procurement
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 charge
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 from partici­
pating in a tendering procedure on the basis of a legal requirement
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 of 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 accordance
with subparagraph 2(b) of Article VIII of the GPA, that procuring
entity shall not impose the condition that such prior experience must
have been acquired within the territory of that Party.

**▼B**

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_ARTICLE 10.6_

**Qualification of suppliers**

1. If a Party maintains a supplier registration system under which
interested suppliers are required to register and provide certain
information, those suppliers may request their registration at any time.
A procuring entity should inform those suppliers within a reasonably
short period of time whether their registration has been granted.

2. When, in order to be allowed to submit a tender in view of a
procurement for construction work in Japan, a supplier established in
the European Union is required to undergo a Business Evaluation
(Keieijikoshinsa) (also known as Keishin) under the Construction
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 appropriate,
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 business;

(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 outside Japan,
which may include:

(i) the amount of equity capital;

(ii) the amount of earnings before interest, taxes, depreciation 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 — 01.02.2022 — 002.001 — 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 the
GPA, a procuring entity limits the number of suppliers for a given
procurement, the number of suppliers permitted to submit a tender
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 entities.

_ARTICLE 10.8_

**Technical specifications**

If a procuring entity applies environment-friendly technical specifi­
cations as set out for environmental labels or as defined by relevant
laws and regulations in force within the European Union or Japan, each
Party shall ensure that those specifications are:

(a) appropriate to define the characteristics of the goods or services that
are the object of the contract;

(b) based on objectively verifiable and non-discriminatory criteria; and

(c) accessible to all interested suppliers.

_ARTICLE 10.9_

**Test reports**

1. Each Party, including its procuring entities, may require that
interested suppliers provide a test report issued by a conformity
assessment body or a certificate issued by such a body as a means of
proof of conformity with the requirements or the criteria set out in the
technical specifications, the evaluation criteria or any other terms or
conditions.

2. When requiring the submission of a test report or a certificate
issued by a conformity assessment body, each Party, including its
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 scope 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 — 01.02.2022 — 002.001 — 135

_ARTICLE 10.10_

**Environmental conditions**

Procuring entities may lay down environmental conditions relating to
the performance of a procurement, provided that those conditions are
compatible with the rules established by this Chapter and are indicated
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 are 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 procuring
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, impartial,
and free from external influence during the term of appointment;

(b) the members of the designated authority are not dismissed against
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-central
government entities covered under Part 2 of Annex 10, the
President or at least one other member of the designated authority,
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 for
rapid interim measures to preserve the supplier's opportunity to
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 been
concluded by the procuring entity and if a Party has so provided, in
suspension of performance of the contract. The procedures may provide
that overriding adverse consequences for the interests concerned,

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 136

including the public interest, may be taken into account when deciding
whether such measures should be applied. Just cause for not acting shall
be provided in writing.

3. In case an interested or participating supplier has submitted a
challenge with the designated authority referred to in paragraph 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, corrective
action or compensation for the loss or damages suffered as referred 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 concluded.

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 unsuc­
cessful suppliers to assess whether it is appropriate to initiate 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 execution of

a contract.

5. Corrective action under subparagraph 7(b) of Article XVIII of the
GPA may include one or more of the following:

(a) the removal of discriminatory technical, economic or financial 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 changing the
conditions;

(c) the setting aside of the contract award decision and the adoption of
a new contract award decision;

(d) the termination of a contract or the declaration of its ineffectiveness;

or

(e) the adoption of other measures with the aim to remedy a breach of
this Chapter, for example an order to pay a particular sum until 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 the
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 breach of the
domestic laws and regulations implementing the obligations under this
Chapter, the supplier may bring the matter before a court, including
with a view to seeking compensation, in accordance with judicial
procedures of the Party.

7. Each Party shall adopt or maintain the necessary procedures by
which the decisions or recommendations made by review bodies are
effectively implemented, or the decisions by judicial review bodies
are effectively enforced.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 of
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 purposes 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 compensatory
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 effectively 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 subpara­
graphs 8(b) and (c) of Article XIX of the GPA, those criteria shall 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 concerns 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 accepted
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 same
paragraph of Part 2 of Annex 10;

(c) the separation of a procuring entity listed in Part 2 of Annex 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 — 01.02.2022 — 002.001 — 138

(d) updates of indicative lists such as those set out in paragraph 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 notify 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 Government
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 in writing
to the Party intending to rectify its commitments. The Party submitting
an objection shall set out the reasons why it believes the intended
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 submitted in
writing within 45 days from the date of receipt of the notification, the
intended rectification shall be deemed to have been accepted.

10. If the Party objects to the intended modification or rectification,
or to the proposed compensatory adjustment, the Parties shall seek to
resolve the issue through consultations. If no agreement between 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 objection
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 achieving
enhanced understanding of their respective government procurement
markets. The Parties also recognise that the involvement of related
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 ‘the
Committee’) shall be responsible for the effective implementation and
operation of this Chapter.

2. The Committee shall have the following functions:

(a) making recommendations to the Joint Committee to adopt decisions
amending Part 2 of Annex 10 to reflect modifications or rectifi­
cations accepted pursuant to Article 10.14 or agreed compensatory
adjustments;

(b) adopting modalities for the communication of statistical data
pursuant to Article 10.13, if deemed necessary;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 139

(c) considering matters regarding government procurement that are
referred to it by a Party; and

(d) exchanging information relating to government procurement oppor­
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 notify the
other Party of the contact details including information regarding the
relevant officials. The Parties shall promptly notify each other of any
change of those contact details.

CHAPTER 11

COMPETITION POLICY

_ARTICLE 11.1_

**Principles**

The Parties recognise the importance of fair and free competition in
their trade and investment relations. The Parties acknowledge that anti­
competitive practices have the potential to distort the proper functioning
of markets and undermine the benefits of liberalisation of trade 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 to 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 of
enterprises and concerted practices which have as their object
or effect the prevention, restriction or distortion of competition;

(ii) abuse by one or more enterprises of a dominant position; and

(iii) mergers or concentrations between enterprises which would
significantly impede effective competition; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 enterprises,
private or public, engaged in economic activities. This shall not
prevent a Party from providing for exemptions from its competition
law, provided that such exemptions are transparent and are limited to
those necessary for securing public interest. Such exemptions shall not
go beyond what is strictly necessary to achieve the public interest
objectives that have been defined by that Party.

3. For the purposes of this Chapter, ‘economic activities’ means
those activities pertaining to the offering of goods and services in a
market.

_ARTICLE 11.4_

**Operational independence**

Each Party shall maintain an operationally independent authority which
is responsible and competent for the effective enforcement of its
competition law.

_ARTICLE 11.5_

**Non-discrimination**

When applying its competition law, each Party shall respect the
principle of non-discrimination for all enterprises, irrespective 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, irrespective of the
nationality and type of ownership of the enterprises.

_ARTICLE 11.7_

**Transparency**

Each Party shall apply its competition law in a transparent manner. Each
Party shall promote transparency in its competition policy.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 141

_ARTICLE 11.8_

**Enforcement cooperation**

1. To achieve the objectives of this Agreement and to contribute to
the effective enforcement of the competition law of each Party, the
Parties acknowledge that it is in their common interest to promote
cooperation and coordination between the competition authorities 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 cooper­
ation on anticompetitive activities, done at Brussels on 10 July 2003
(hereinafter referred to in this Chapter as ‘Agreement concerning co­
operation on anticompetitive activities’).

2. To facilitate the cooperation and coordination referred to in
paragraph 1, the competition authorities of the Parties may exchange
or otherwise communicate information, within the framework of the
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 investment. In
principle, subsidies should not be granted by a Party when it finds 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, irrespective
of whether the recipients of the subsidy deal in goods or services;
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 — 01.02.2022 — 002.001 — 142

_ARTICLE 12.3_

**Scope**

1. This Chapter applies to specific subsidies to the extent they are
related to economic activities ( [1] ).

2. This Chapter does not apply to subsidies granted to enterprises
entrusted by the government with the provision of services to the
general public for public policy objectives. Such exceptions from 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 compensate
the damage caused by natural disasters or other exceptional occurrences.

4. Articles 12.5 and 12.6 do not apply to subsidies, the cumulative
amounts or budgets of which are less than 450,000 special drawing
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 efficient 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-central
levels of government of each Party. In fulfilling its obligations under
this Chapter, each Party shall take such reasonable measures as may be
available to it to ensure the observance of the provisions of this 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.

( [1] ) For greater certainty, education provided under the domestic educational
system of each Party shall be considered as a non-economic activity.
( [2] ) For greater certainty, an emergency shall be understood as one that affects the
whole economy of a Party. For the European Union, the whole economy of a
Party means the whole economy of the European Union or at least of one of
the Member States of the European Union.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 143

_ARTICLE 12.5_

**Notification**

1. Each Party shall notify in English the other Party of the legal
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 force of
this Agreement. However, the first notification shall be made no later
than three years after the date of entry into force of this Agreement.

2. If a Party makes publicly available on an official website the
information specified in paragraph 1, the notification pursuant to
paragraph 1 shall be deemed to have been made. If a Party notifies
subsidies pursuant to Article 25.2 of the SCM Agreement, the Party
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 only
applies to the following sectors: architectural and engineering services,
banking services, computer services, construction services, energy
services, environment services, express delivery services, insurance
services, telecommunication services and transport services.

_ARTICLE 12.6_

**Consultations**

1. In the event a Party considers that a subsidy of the other Party has
or could have a significant negative effect on its trade or investment
interests under this Chapter, the former Party may submit a request for
consultation in writing. The Parties shall enter into consultations with a
view to resolving the matter, provided that the request includes 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 for
consultation shall consider to provide information about the subsidy,
if requested by the other Party, such as:

(a) the legal basis and policy objective or purpose of the subsidy;

(b) the form of the subsidy such as a grant, loan, guarantee, repayable
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 subsidy and
the possibility of limiting the subsidy;

(f) where possible, the recipient of the subsidy; and

( [1] ) For the purposes of this paragraph, in the case of subsidies which have
previously been notified, the information provided in updated notifications
may be limited to indicating any modifications, or the absence thereof, from
the previous notification.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 144

(g) any other information, including statistical data, permitting an
assessment of the effects of the subsidy on trade or investment.

3. To facilitate the consultations, the requested Party shall provide
relevant information on the subsidy in question in writing no later 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 absence of
such information in its written response.

5. If the requesting Party, after the consultations, still considers that
the subsidy has or could have a significant negative effect on its trade or
investment interests under this Chapter, the requested Party shall accord
sympathetic consideration to the concerns of the requesting Party. Any
solution shall be considered feasible and acceptable by the requested
Party.

_ARTICLE 12.7_

**Prohibited subsidies**

The following subsidies of a Party that have or could have a significant
negative effect on trade or investment between the Parties shall be
prohibited:

(a) legal or other arrangements whereby a government or a public body
is responsible for guaranteeing debts or liabilities of an enterprise,
without any limitation as to the amount and duration of such
guarantee; and

(b) subsidies for restructuring an ailing or insolvent enterprise without
the enterprise having prepared a credible restructuring plan. Such a
restructuring plan shall be prepared within a reasonable time period
after such enterprise having received temporary liquidity support. ( [1] )
The restructuring plan shall be based on realistic assumptions with a
view to ensuring the return to long-term viability of the ailing or
insolvent enterprise within a reasonable time period. The enterprise
itself or its owners shall contribute significant funds or assets 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_ .

( [1] ) For greater certainty, nothing in this Article prevents a Party 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 enterprise in
business for the time necessary to prepare a restructuring or liquidation plan.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 145

_ARTICLE 12.10_

**Dispute settlement**

Paragraph 5 of Article 12.6 shall not be subject to dispute settlement
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 Organisation
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 the
Arrangement as of 1 January 1979;

(b) ‘commercial activities’ means activities which an enterprise
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 market
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 economy
principles in the relevant business or industry;

(d) ‘designate a monopoly’ means to establish or authorise a monopoly,
or to expand the scope of a monopoly to cover an additional good
or service;

(e) ‘designated monopoly’ means an entity, including a consortium or a
government agency, that in a relevant market in the territory of 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 an
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 privileges are
granted by a Party where it designates a limited number of enter­
prises authorised to supply a good or service, other than according
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;

( [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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 engaged 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 interests, the
exercise of more than 50 per cent of the voting rights;

(iii) holds the power to appoint a majority of members of the board
of directors or any other equivalent management body; or

(iv) has the power to legally direct the actions of the enterprise 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 designated
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 production 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 fiscal years
the annual revenue derived from the commercial activities of the
enterprise or monopoly concerned was less than 200 million SDR.

6. Article 13.5 does not apply with respect to the supply of financial
services by a state-owned enterprise pursuant to a government mandate,
if that supply of financial services:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 147

(a) supports exports or imports, provided that those 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;

(b) supports private investment outside the territory of the Party,
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, provided that it
falls within the scope of the Arrangement.

7. Article 13.5 does not apply to the sectors set out in paragraph 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 good
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 that
the Party maintains, continues, renews, amends or modifies as set
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 with
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 paragraphs 1 to 3
of Article XVII of GATT 1994, the Understanding on the Interpretation
of Article XVII of the General Agreement on Tariffs and Trade 1994, 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 Party under
this Chapter, nothing in this Chapter prevents a Party from establishing
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 enterprise,
an enterprise granted special rights or privileges or a designated
monopoly to act in a manner inconsistent with this Chapter.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 148

_ARTICLE 13.5_

**Non-discriminatory treatment and commercial considerations**

1. Each Party shall ensure that each of its state-owned enterprises,
enterprises granted special rights or privileges and designated
monopolies, when engaging in commercial activities:

(a) acts in accordance with commercial considerations in its purchase or
sale of a good or service, except to fulfil any terms of its public
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 the
other Party treatment no less favourable than it accords to a like
good or a like service supplied by enterprises of the Party; and

(ii) accords to a good or service supplied by a covered enterprise 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 less
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 market
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 such
different terms or conditions are made in accordance with
commercial considerations; or

(b) refusing to purchase or sell goods or services, provided that such
refusal is made in accordance with commercial considerations.

_ARTICLE 13.6_

**Regulatory framework**

1. The Parties respect and make best use of relevant international
standards including, _inter alia_, the OECD Guidelines on Corporate
Governance of State-Owned Enterprises.

( [1] ) For greater certainty, this paragraph shall not apply with respect 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 enterprise.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 149

2. Each Party shall ensure that any regulatory body or any other
body exercising a regulatory function that the Party establishes or
maintains is independent from, and not accountable to, any of the 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-owned
enterprises, enterprises granted special rights or privileges and
designated monopolies in a consistent and non-discriminatory manner.

_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 activities 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 other Party
in writing to provide information on the commercial activities of the
entity related to the carrying out of the provisions of this Chapter in
accordance with paragraph 2.

2. The requested Party shall provide the following information,
provided that the request includes an explanation of how the activities
of the entity may be affecting the interests of the requesting Party under
this Chapter and indicates which of the following information shall be
provided:

(a) the organisational structure of the entity and its composition of the
board of directors or of any other equivalent management body;

(b) the percentage of shares that the requested Party, its state-owned
enterprises, enterprises granted special rights or privileges or
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 other rights
that the requested Party, its state-owned enterprises, enterprises
granted special rights or privileges or designated monopolies hold,
where such rights are different from those attached to the general
common shares of the entity;

(d) a description of the government departments or public bodies which
regulate the entity, a description of the reporting requirements
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 remuner­
ation of senior executives and members of its board of directors or
any other equivalent management body;

( [1] ) For greater certainty, the impartiality with which the body exercises its regu­
latory functions is to be assessed by reference to a general pattern 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.

**▼B**

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(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 publicly
available, including annual financial reports and third party audits.

_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 between 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 provide for
measures for the enforcement of intellectual property rights against
infringement thereof, including counterfeiting and piracy, in accordance
with the provisions of this Chapter and of the international agreements
to which both Parties are party.

2. A Party may, but shall not be obliged to, provide more extensive
protection for, or enforcement of, intellectual property rights under its
law than is required by this Chapter, provided that such protection or
enforcement does not contravene the provisions of this Chapter.

3. For the purposes of this Chapter, ‘intellectual property’ means all
categories of intellectual property that are covered by
Articles 14.8 to 14.39 of this Chapter or Sections 1 to 7 of Part II of
the TRIPS Agreement. The protection of intellectual property includes
protection against unfair competition as referred to in Article 10 _bis_ 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] ).

( [1] ) For greater certainty, the Paris Convention shall be understood to be the Paris
Convention for the Protection of Industrial Property of 20 March 1883, as
revised at Brussels on 14 December 1900, at Washington on 2 June 1911, at
The Hague on 6 November 1925, at London on 2 June 1934, at Lisbon on
31 October 1958, and at Stockholm on 14 July 1967 and as amended on
28 September 1979.

**▼B**

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4. The objectives and principles set out in Part I of the TRIPS
Agreement, in particular in Articles 7 and 8, shall apply to this
Chapter, _mutatis mutandis_ .

_ARTICLE 14.2_

**Agreed principles**

Having regard to the underlying public policy objectives of domestic
systems, the Parties recognise the need to:

(a) promote innovation and creativity;

(b) facilitate the diffusion of information, knowledge, technology,
culture and the arts; and

(c) foster competition and open and efficient markets,

through their respective intellectual property systems, while respecting
the principles of, _inter alia_, transparency and non-discrimination, and
taking into account the interests of relevant stakeholders including right
holders and users.

_ARTICLE 14.3_

**International agreements**

1. The provisions of this Chapter shall complement the rights and
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 intellectual
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 Performers,
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 Artistic
Works, done at Berne on 9 September 1886 (hereinafter referred
to as ‘the Berne Convention’) ( [2] );

( [1] ) The international agreements relating to intellectual property 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 understood to be the
Berne Convention for the Protection of Literary and Artistic Works 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, revised 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.

**▼B**

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(e) the WIPO Copyright Treaty, adopted at Geneva on
20 December 1996;

(f) the WIPO Performances and Phonograms Treaty, adopted at Geneva
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 Varieties 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 the
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 accede 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 1994;

(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 Works for
Persons Who Are Blind, Visually Impaired or Otherwise Print
Disabled, adopted at Marrakesh on 27 June 2013.

( [1] ) For greater certainty, the 1991 UPOV Convention shall be understood to be
the International Convention for the Protection of New Varieties 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 this paragraph.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 153

_ARTICLE 14.4_

**National treatment**

1. In respect of all categories of intellectual property covered by this
Chapter, each Party shall accord to nationals ( [1] ) of the other Party
treatment no less favourable than the treatment it accords to its own
nationals with regard to the protection ( [2] ) of intellectual property subject
to the exceptions already provided for in, respectively, the Paris
Convention, the Berne Convention, the Rome Convention and the
Treaty on Intellectual Property in Respect of Integrated Circuits,
adopted at Washington on 26 May 1989. In respect of performers,
producers of phonograms and broadcasting organisations, this obligation
only applies in respect of the rights provided for under this Agreement.

2. The obligations pursuant to paragraph 1 shall also be subject 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 nationals of
the other Party treatment no less favourable than the treatment it accords
to the nationals of a third country with regard to the protection of
intellectual property, subject to the exceptions provided for in
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 efficiency
and transparency in the administration of its intellectual property
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 procedures
concerning intellectual property rights in line with international
standards.

3. For the purpose of further promoting transparency in the admin­
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;

( [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, ‘protection’ 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 Chapter.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 goods
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; and

(d) make available to the public information on relevant laws and
regulations, final judicial decisions, and administrative rulings of
general application pertaining to the enforcement of intellectual
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 educational
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 authorise or
prohibit:

(a) direct or indirect reproduction by any means and in any form, 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 right
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 auth­
orisation of the author; and

(c) any communication to the public of their works by wire or wireless
means, including the making available to the public of their works
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 — 01.02.2022 — 002.001 — 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 form, in
whole or in part, of fixations of their performances;

(c) the distribution to the public, by sale or otherwise, of fixations of
their performances in phonograms; each Party may determine the
conditions under which the exhaustion of the right set out in this
provision applies after the first sale or other transfer of ownership of
the original or a copy of the fixed performance with the authoris­
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 itself
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 form, in
whole or in part, of their phonograms;

(b) the distribution to the public, by sale or otherwise, of their
phonograms, including copies; each Party may determine the
conditions under which the exhaustion of the right set out in this
provision applies after the first sale or other transfer of ownership 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 them.

_ARTICLE 14.11_

**Broadcasting organisations**

Each Party shall provide broadcasting organisations with the exclusive
right to authorise or prohibit:

(a) the fixation of their broadcasts;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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; and

(e) the communication to the public of their broadcasts if such
communication is made in places accessible to the public against
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 due
consideration to the importance of international standards regarding
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 Convention
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 counted 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 creation of the
work, the term of protection shall be no less than 70 years from 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. Failing
such publication within at least 50 years from the fixation of the
phonogram, the term of protection shall be no less than 50 years after
the fixation was made ( [3] ).

( [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 to a request
from the public, except for those which occur manually.
( [3] ) Each Party may adopt effective measures in order to ensure that the profit
generated during the 20 years of protection beyond 50 years is shared fairly
between the performers and producers of phonograms.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 the first
of January of the year following the year of the event which gives rise
to them.

_ARTICLE 14.14_

**Limitations and exceptions**

Each Party may provide for limitations or exceptions to the rights set
out in Articles 14.8 to 14.12 only in certain special cases which neither
conflict with a normal exploitation of the subject matter nor unreas­
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 related
to right to an interest in resale of an original work of art and 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 their
respective collective management organisations;

(b) agree to promote the transparency of collective management organi­
sations; and

(c) endeavour to facilitate non-discriminating treatment by collective
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 and
paragraph 6 of Article 14 of the TRIPS Agreement, _mutatis mutandis_, to
works, performances and phonograms, and the rights in and protections
afforded to those subject matters as required by this Sub-Section.

2. A Party shall not be required to restore protection to subject matter
that on the date of entry into force of this Agreement has fallen into the
public domain in its territory.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 158

SUB-SECTION 2

Trademarks

_ARTICLE 14.18_

**Rights conferred by a trademark**

Each Party shall ensure that the owner of a registered trademark has the
exclusive right to prevent all third parties not having the owner'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 in 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 prior 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 conferred
by a trademark such as the fair use of descriptive terms ( [2] ) and may
provide for other limited exceptions, provided that those exceptions take
account of the legitimate interest of the owner of the trademark and of
third parties.

_ARTICLE 14.20_

**Preparatory acts deemed as infringement**

With regard to labels and packaging, each Party shall provide that at
least each of the following preparatory acts are deemed as an
infringement of a registered trademark if the act has been performed
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 are
identical or similar to those in respect of which the trademark is
registered.

( [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 affixed.
( [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 honest
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 ‘presentation’ as
assignment.
( [4] ) For the purpose of this Article, for Japan, ‘bearing’ means indicating.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 159

_ARTICLE 14.21_

**Well-known trademarks**

For the purpose of giving effect to the protection of well-known
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 Parties
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 Property
and the General Assembly of the WIPO at the Thirty-Fourth Series 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 of
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 territory 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 essentially at­
tributable to its geographical origin.

3. Geographical indications of a Party listed in Annex 14-B shall 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:

( [1] ) For the purposes of this Sub-Section, with respect to the protection 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 protection of
geographical indications in Japan, ‘agricultural products’ means agricultural,
forestry and fishery products as well as foodstuffs excluding alcoholic
beverages.
( [3] ) For the purposes of this Sub-Section, with respect to the protection of
geographical indications in Japan, ‘registration’ and ‘register’ respectively
may be deemed to be synonymous with ‘designation’ or ‘confirmation of
protection’ and ‘designate’ or ‘confirm protection’ under its relevant laws
and regulations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 indication to
be registered as referred to in subparagraph (a) identifies a good as
originating in the territory of a Party, or a region or locality in that
Party's territory, where a given quality, reputation or other char­
acteristic of the good is essentially attributable to its geographical
origin;

(c) an opposition procedure that allows the legitimate interests 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 interests
of third parties and the users of the registered geographical indi­
cations in question. ( [2] )

_ARTICLE 14.24_

**Lists of geographical indications**

1. Following the completion of an opposition procedure and an exa­
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, Japan shall
recognise that those indications are geographical indications within the
meaning of paragraph 1 of Article 22 of the TRIPS Agreement and that
they have been registered by the European Union under the system
referred to in Article 14.23. Japan shall protect those geographical indi­
cations in accordance with this Sub-Section.

2. Following the completion of an opposition procedure and an exa­
mination of the geographical indications of Japan listed in Section B of
Part 1 and Section B of Part 2 of Annex 14-B, the European Union
shall recognise that those indications are geographical indications within
the meaning of paragraph 1 of Article 22 of the TRIPS Agreement and
that they have been registered by Japan under the system referred to in
Article 14.23. The European Union shall protect those geographical
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 its
territory: ( [3] )

( [1] ) For the purposes of this Sub-Section, with respect to the protection 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 referred to in
paragraph 1, each Party shall provide for legal means for the invalidation of
the registration of geographical indications.
( [3] ) For the purpose of paragraph 1, and notwithstanding Sub-Section 2 of
Section C, each Party may provide for enforcement by administrative action.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 manner
which misleads the public as to the geographical origin or nature of
the good; and

(c) any other use which constitutes an act of unfair competition within
the meaning of Article 10 _bis_ of the Paris Convention.

2. Each Party may determine the practical conditions under which 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 is
homonymous with a geographical indication of the other Party which
is protected under this Agreement, the former Party shall inform no later
than on the date of the publication for opposition, the other Party 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 the true
origin of the good; and

(b) that name is the term customary in common language as the
common name for the good concerned.

( [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 to 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 geographical
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 transliterated 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 162

5. Notwithstanding the specifications of geographical indication
referred to in subparagraph 1(a), for a period of seven years from the
date of entry into force of this Agreement, the protection provided 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 possibility
that operations comprised of grating, slicing and packaging, including
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 provisions of
paragraph 5 no later than three years after the date of entry into force of
this Agreement with a view to reaching a mutually acceptable solution
before the end of the seven-year period referred to in that paragraph.

_ARTICLE 14.26_

**Scope of the use of geographical indications**

1. Any person may use any geographical indication protected under
this Sub-Section provided that such use is related to the goods as
identified by that geographical indication and in compliance with 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 protected name
shall not be subject to any user registration or further charges in the
other Party.

_ARTICLE 14.27_

**Relationship with trademarks**

1. If a geographical indication is protected under this Sub-Section,
each Party shall refuse to register a trademark the use of which would
be likely to mislead as to the quality of the good, provided that an
application to register the trademark is submitted after the applicable
date for protection of the geographical indication in the territory
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 and 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 and not
listed in Annex 14-B on the date of entry into force of this Agreement,
the applicable date for protection shall be the date on which the
amendment to Annex 14-B enters into force.

( [1] ) For the purpose of paragraph 1, the examination of the trademark 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 indication referred to
in Article 14.24, whichever is later, shall take into account the publication for
opposition of the geographical indication.

**▼B**

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4. The Parties acknowledge that the existence of a prior conflicting
trademark in a Party would not completely preclude the protection
under this Agreement of a subsequent geographical indication for like
goods in that Party. ( [1] )

5. If a trademark has been applied for or registered in good faith, or
if rights to a trademark have been acquired through use in good faith, in
a Party, before a geographical indication is protected under this
Agreement in that Party, measures adopted to implement this
Sub-Section shall not prejudice the eligibility for or the validity of the
registration of the trademark, or the right to use the trademark, on the
basis that such a trademark is identical with, or similar to, the
geographical indication.

_ARTICLE 14.28_

**Enforcement of protection**

Each Party shall authorise its competent authorities to take appropriate
measures _ex officio_ or on request of an interested party in accordance
with its laws and regulations to protect geographical indications 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 particular
geographical indication of the other Party listed in Annex 14-B iden­
tifying an agricultural product for a like good in connection with goods
or services after a transitional period of a maximum of seven years from
the date of the protection by the former Party of the said geographical
indication. Goods produced in the former Party and concerned by such
uses shall bear clear and visible indication of the true geographical
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 transitional period
of a maximum of five years from the date of the protection by the
former Party of the said geographical indication. Goods produced in
the former Party and concerned by such uses shall bear clear and
visible indication of the true geographical origin.

3. Each Party may determine the practical conditions under which
such use referred to in paragraphs 1 and 2 will be differentiated from
the geographical indication in its territory, taking into account the need
to ensure that consumers are not misled.

( [1] ) The competent authorities may require certain conditions for the protection of
a geographical indication which conflicts with a prior existing trademark.

**▼B**

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4. The transitional period referred to in paragraph 1 shall not apply if
the use of the geographical indication for the good concerned which 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 listed 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 used 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 ceases to
be protected in accordance with the laws and regulations of the other
Party. Each Party shall notify the other Party if a geographical 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 solution.

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 by regis­
tration and shall confer an exclusive right upon their holders in
accordance with the provisions of this Article.

( [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’.

**▼B**

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2. A design applied to or incorporated in a product which constitutes
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 the
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 Article 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 each 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 industrial
design has at least the right to prevent third parties not having the
owner's consent from making, selling, importing or exporting articles
bearing or embodying a design which is identical or similar to the
protected design, when such act is undertaken for commercial purposes.

6. Each Party shall provide that an applicant for an industrial design
registration may request the competent authority to maintain the design
unpublished for a period designated by the applicant not exceeding the
period provided for in its laws and regulations.

7. Each Party shall ensure that the total term of protection available
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 competition
prevention legislation.

( [1] ) As an alternative to the circumstances provided for in subpara­
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 product to be
new and original in circumstances in accordance with its laws and
regulations.
( [2] ) For the purpose of this paragraph, ‘normal use’ shall mean use by the end
user, excluding maintenance, servicing or repair work.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 166

2. Each Party shall provide legal means to prevent the use of the
unregistered appearance of a product, if such use results from copying
the unregistered appearance of the product to the extent provided by its
laws and regulations. Such use shall at least cover offering for 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 according
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 prevent third
parties not having the owner's consent from making, using, offering
for sale ( [2] ), selling or importing for these purposes that product; and

(b) where the subject matter of a patent is a process, to prevent third
parties not having the owner's consent from using the process, and
from using, offering for sale, selling or importing for these purposes
at least the product obtained directly by that process.

2. Each Party may provide limited exceptions to the exclusive rights
conferred by a patent, provided that such exceptions do not unreas­
onably conflict with a normal exploitation of the patent and do not
unreasonably prejudice the legitimate interests of the patent owner,
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 international
substantive patent law harmonisation, _inter alia_ on grace period, prior
user rights and publication of pending patent applications.

( [1] ) For the purpose of this Article, ‘copying’, ‘appearances’, ‘offering’, and
‘putting on the market’ may be deemed by a Party to be synonymous with
‘imitating’, ‘configuration’, ‘displaying’ and ‘selling’, respectively.
( [2] ) For the purpose of this paragraph, ‘offering for sale’ may include exporting.

**▼B**

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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 respective
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 2001
by the WTO Ministerial Conference. In interpreting and implementing
the rights and obligations under this Chapter, the Parties shall 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 and
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 related to
pharmaceutical products or agricultural chemical products, each Party
shall, subject to the terms and conditions of its applicable laws and
regulations, provide for a compensatory term of protection for a
period during which a patented invention cannot be worked due to
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.

( [1] ) Such utilisation may include that based upon the Patent Prosecution
Highway.
( [2] ) For the European Union, ‘pharmaceutical products’ refers in this 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’ refers in this Article
to plant protection products as defined in Regulation (EC) No 1610/96 of the
European Parliament and of the Council of 23 July 1996 concerning the
creation of a supplementary protection certificate for plant protection
products.
( [4] ) For the European Union, a further six months extension is possible in the
case of medicinal products for which paediatric studies have been carried out,
and the results of those studies are reflected in the product information.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 paragraph 2 of
Article 39 of the TRIPS Agreement.

2. For the purposes of this Article and Sub-Section 3 of Section 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 circumstances,
by the person lawfully in control of the information, to keep it
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 Section C,
each Party shall provide, in accordance with its laws and regulations,
that at least the following conduct shall be considered contrary to honest
commercial practices:

(a) the acquisition of a trade secret without the consent of the trade
secret holder, whenever carried out by wrongful means, or, alter­
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, containing
the trade secret or from which the trade secret can be deduced;

(b) the use or disclosure of a trade secret whenever carried out, without
the consent of the trade secret holder, by a person who is found 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 other
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 — 01.02.2022 — 002.001 — 169

(iii) being in breach of a contractual or any other duty to limit the
use of the trade secret, with an intention to gain unfair profit or
to cause damage to the trade secret holder; and

(c) the acquisition, use or disclosure of a trade secret whenever 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 secret
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 consider any
of the following conduct as contrary to honest commercial practices or
subject those conducts to the measures, procedures, and remedies
referred to in Sub-Section 3 of Section C:

(a) independent discovery or creation by a person of the relevant
information;

(b) reverse engineering of a product by a person who is lawfully 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 allowed by
its relevant laws and regulations;

(d) use by employees of their experience and skills honestly acquired in
the normal course of their employment; or

(e) disclosure of information in the exercise of the right to freedom of
expression and information.

_ARTICLE 14.37_

**Treatment of test data in marketing approval procedure**

1. Each Party shall prevent applicants for marketing approval for
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 applicant for a
certain period of time counted from the date of approval of that appli­
cation. As of the date of entry into force of this Agreement, such period
of time is stipulated as being no less than six years by the relevant laws
and regulations of each Party.

( [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 this 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 170

2. If a Party requires as a condition for approving the marketing of
agricultural chemical products ( [1] ) which utilise new chemical entities,
the submission of undisclosed test or other data, the origination of
which involves a considerable effort, that Party shall ensure that, in
accordance with its relevant laws and regulations, applicants for
marketing approval are either:

(a) prevented from relying on or referring to such data submitted to its
competent authority by the first applicant for a period of at least
10 years counted from the date of approval of that application; or

(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 obligations under
the 1991 UPOV Convention.

SUB-SECTION 9

Unfair competition

_ARTICLE 14.39_

**Unfair competition**

1. Each Party shall provide for effective protection against acts of
unfair competition in accordance with the Paris Convention ( [2] ).

( [1] ) For the European Union, ‘agricultural chemical products’ refers in this Article
to plant protection products as defined in Regulation (EC) No 1610/96 of the
European Parliament and of the Council of 23 July 1996 concerning the
creation of a supplementary protection certificate for plant protection
products.
( [2] ) For greater certainty, it is understood by the Parties that Article 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 regulations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 171

2. In connection with the respective systems of the European Union
and Japan for the management of their country-code top-level domain
(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 to profit, a
domain name that is identical or confusingly similar to a trademark.

3. Each Party shall provide for effective protection against unauth­
orised use of trademarks through the implementation of paragraph 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 Agreement
and in particular Part III thereof. Each Party shall provide for the
following complementary measures, procedures and remedies ( [3] )
necessary to ensure the enforcement of intellectual property rights. The
measures, procedures and remedies shall be fair and equitable, and shall
not be unnecessarily complicated or costly, or entail unreasonable
time-limits or unwarranted delays.

2. The measures, procedures and remedies referred to in paragraph 1
shall be effective, proportionate and dissuasive ( [4] ) and shall be applied
in such a manner as to avoid the creation of barriers to legitimate 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 groups to
address issues of at least counterfeiting and piracy; and

(b) ensure internal coordination among, and facilitate joint actions by,
its competent authorities concerned with enforcement of intellectual
property rights, subject to their available resources.

( [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 the registered
domain name and against the domain name registry, or damages against
the person that registered or holds the domain name.
( [3] ) Without prejudice to the civil and administrative measures, procedures and
remedies laid down in this Chapter, a Party may provide for other appropriate
sanctions in cases where intellectual property rights have been infringed.
( [4] ) For the purpose of this Article, ‘dissuasive’ may be deemed by a Party to be
synonymous with ‘deterrent’ under Article 41 of the TRIPS Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 172

_ARTICLE 14.41_

**Entitled applicants**

Each Party shall recognise as persons entitled to seek application of the
measures, procedures and remedies referred to in this Section:

(a) the holders of intellectual property rights in accordance with 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 authority to
order prompt and effective provisional measures to preserve relevant
evidence in regard to the alleged infringement, in accordance with
procedures which ensure the protection of confidential information as
appropriate.

2. The judicial authorities of each Party shall have the authority 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 destroyed.

3. In cases of intellectual property rights infringements, each Party
shall provide that in civil judicial proceedings its judicial authorities
have the authority to order the seizure or other taking into custody of
suspect goods, materials and implements relevant to the act of
infringement and of documentary evidence, either originals or copies
thereof, relevant to the act of infringement.

_ARTICLE 14.43_

**Right of information**

Without prejudice to its law governing privilege, the protection of confi­
dentiality of information sources or the processing of personal data,
each Party shall provide that in civil judicial proceedings concerning
the enforcement of intellectual property rights, its judicial authorities
have the authority, upon a justified request of the right holder, to
order the infringer or the alleged infringer to provide the right holder
or the judicial authorities, at least for the purpose of collecting evidence
with relevant information as provided for in its applicable laws and
regulations that the infringer or alleged infringer possesses or
controls. Such information may include information regarding any

( [1] ) This Sub-Section applies for intellectual property rights described in
Sub-Sections 1 to 9 of Section B, excluding Sub-Section 7.
( [2] ) For Japan, civil enforcement for geographical indications will be provided
within the scope of Article 10 _bis_ of the Paris Convention and Article 22 of
the TRIPS Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 173

person involved in any aspect of the infringement or alleged
infringement and regarding the means of production or the channels
of distribution of the infringing or allegedly infringing goods or
services, including the identification of third persons allegedly
involved in the production and distribution of such goods or services
and of their channels of distribution.

_ARTICLE 14.44_

**Provisional and precautionary measures**

1. Each Party shall ensure that its judicial authorities may, on request
of the applicant, issue against the alleged infringer an interlocutory
injunction intended to prevent any imminent infringement of an intel­
lectual property right, or to forbid, on a provisional basis and subject,
where appropriate, to a recurring penalty payment where provided for
by its laws and regulations, the continuation of the alleged
infringements of that right, or to make such continuation subject to
the lodging of guarantees intended to ensure the compensation of the
right holder. An interlocutory injunction may also be issued, under the
same conditions where appropriate, against a third party ( [1] ) over whom
the relevant judicial authority exercises jurisdiction and whose 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 commercial
scale, each Party shall ensure that if the applicant demonstrates circum­
stances likely to endanger the recovery of damages, its judicial auth­
orities may order the precautionary seizure of the movable and
immovable property of the alleged infringer, including the blocking 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 order, on
request of the applicant and without prejudice to any damages due to
the right holder by reason of the infringement, at least the definitive
removal from the channels of commerce, or the destruction, except 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 the
destruction of materials and implements predominantly used in the
creation or manufacture of those goods.

2. Each Party's judicial authorities shall have the authority to order
that those measures shall be carried out at the expense of the infringer,
unless particular reasons are invoked for not doing so.

( [1] ) For the purpose of this Article, a Party may provide that a ‘third party’
includes an intermediary.

**▼B**

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_ARTICLE 14.46_

**Injunctions**

Each Party shall ensure that, if a judicial decision finds an infringement
of an intellectual property right, its judicial authorities may issue an
injunction aimed at prohibiting the continuation of the infringement
against the infringer as well as, where appropriate, against a third
party ( [1] ) over whom the relevant judicial authority exercises jurisdiction
and whose services are used to infringe an intellectual property 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 who,
knowingly or with reasonable grounds to know, engaged in activities
infringing intellectual property rights to pay the right holder damages
adequate to compensate for the injury the right holder has suffered as a
result of the infringement.

2. In determining the amount of damages for infringements of intel­
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 appropriate,
have the authority to order, at the conclusion of civil judicial
proceedings concerning infringements of intellectual property rights,
that the prevailing party be awarded payment by the losing party of
court costs or fees and appropriate attorney's fees, or any other expenses
as provided for under its laws and regulations.

( [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 entitled to
receive for the exercise of his or her intellectual property rights, which
may include reasonable royalty, to compensate a right holder for the
unauthorised use of his or her intellectual property;
(b) the profits earned by the infringer from the act of infringement; or
(c) the quantity of the goods infringing the right holder's intellectual
property rights and actually transferred to third persons, multiplied by
the amount of profit per unit of goods which would have been sold by
the right holder if there had not been the act of infringement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 175

_ARTICLE 14.49_

**Presumption of authorship or ownership**

1. Each Party shall ensure that it is sufficient for the name of 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 institute
infringement proceedings.

2. A Party may apply paragraph 1 _mutatis mutandis_ to the holders of
rights related to copyright with regard to their protected subject matter.

SUB-SECTION 3

Enforcement of protection against misappropriation of trade secrets

_ARTICLE 14.50_

**Civil procedures and remedies**

1. Each Party shall provide for appropriate civil judicial procedures
and remedies for a trade secret holder to prevent, and obtain redress for,
the acquisition, use or disclosure of a trade secret whenever carried out
in a manner contrary to honest commercial practices.

2. Each Party shall provide, in accordance with its laws and regu­
lations, that its judicial authorities have the authority to order that the
parties, their lawyers and other persons concerned in the relevant civil
judicial proceedings, are not permitted to use or disclose any trade
secret or alleged trade secret which the judicial authorities have
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 manner
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 secret;

( [1] ) For greater certainty, a Party may provide that its judicial authorities may
identify a trade secret as confidential through a protective order.
( [2] ) For the purpose of this Article, a Party may interpret ‘ought to have known’
as ‘was grossly negligent in failing to know’.

**▼B**

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(c) take specific measures to preserve the confidentiality of any trade
secret or alleged trade secret produced in civil judicial proceedings
relating to the alleged acquisition, use and disclosure of a trade
secret in a manner contrary to honest commercial practices. Such
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 hearings
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 or
redacted; and

(d) impose sanctions on the parties, their lawyers and other persons
concerned in the civil judicial proceedings for violation of judicial
orders referred to in paragraph 2 concerning the protection of a
trade secret or alleged trade secret produced in those proceedings.

4. A Party shall not be required to provide for the civil judicial
procedures and remedies referred to in paragraph 1 when conduct
contrary to honest commercial practices is carried out, in accordance
with its relevant laws and regulations, to reveal misconduct, wrongdoing
or illegal activity or to protect a legitimate interest recognised 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 submit
applications requesting its customs authority to suspend the release 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 this 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 referred to in
paragraph 1 once they have been granted or recorded.

( [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 storage, placed
under a customs procedure or re-exported.
( [2] ) With respect to geographical indications, Japan may comply with the obli­
gations set out in this Article by providing for administrative measures to
prevent the release into its domestic market of suspect goods by its appro­
priate competent authorities, in accordance with its laws and regulations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 authority of
each Party shall have the authority to act upon its own initiative 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 the
privacy or confidentiality of information, a Party may authorise its
customs authority to provide a right holder with information about
goods, including a description and the quantities thereof, and if
known, the name and address of the consignor, importer, exporter or
consignee, and the country of origin of the goods, whose release has
been suspended, or which have been detained.

8. A Party may adopt or maintain procedures by which its competent
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 shall have
the authority to order the destruction of goods following a determination
that the goods are infringing. A Party may have in place procedures
allowing for the destruction of suspect goods without there being any
need for the formal determination on the infringement, where the
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 been
suspended, or which have been detained in accordance with
paragraphs 1 and 5, those costs shall correspond to the services
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 consent of
the right holder. A Party may exclude from the application of this
Article small quantities of goods of a non-commercial nature
contained in travellers' personal luggage.

( [1] ) For the purpose of this paragraph, Japan may provide for penalties to be
applied in cases of customs transit or transhipment of infringing goods. For
that purpose,
(a) ‘customs transit’ means the customs procedure under which goods are
transported under customs control from one customs office to another;
and
(b) ‘transhipment’ means the customs procedure under which goods are
transferred under customs control from the importing means of
transport to the exporting means of transport within the area of one
customs office which is the office of both importation and exportation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 178

11. Consultations referred to in paragraph 4 of Article 4.3 shall 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 border
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 Committee on
Rules of Origin and Customs-Related Matters referred to in Article 4.14
may consider the possibility of cooperation on the following:

(a) exchanging general information regarding seizures of infringing
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 against
infringing goods.

SECTION D

Cooperation and institutional arrangements

_ARTICLE 14.52_

**Cooperation**

1. The Parties, recognising the growing importance of the protection
of intellectual property in further promoting trade and investment
between them, shall cooperate on intellectual property, including by
exchange information on relations of a Party with third countries on
matters concerning intellectual property, in accordance with their
respective laws and regulations and subject to their available resources.

2. For the purpose of paragraph 1, cooperation may include exchange
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 property
policy;

(b) intellectual property administration and registration systems;

(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 — 01.02.2022 — 002.001 — 179

(e) policies involving the use of intellectual property for research, inno­
vation and economic growth;

(f) the implementation of multilateral intellectual property agreements,
such as those concluded or administered under the auspices of the
WIPO;

(g) technical assistance for developing countries;

(h) best practices, projects and programmes related to the fight against
infringements of intellectual property rights; and

(i) exploration of the possibility for further work on common efforts
against infringements of intellectual property rights worldwide.

3. The Parties shall seek to cooperate with regard to activities for
improving the international intellectual property regulatory framework,
including by encouraging further ratification of existing international
agreements and by fostering international harmonisation, administration
and enforcement of intellectual property rights and on activities 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 Committee’)
shall be responsible for the effective implementation and operation of
this Chapter.

2. The Committee shall have the following functions:

(a) reviewing and monitoring the implementation and operation of this
Chapter;

(b) exchanging information on legislative and policy developments on
geographical indications and on any other matter of mutual interest
in the area of geographical indications, including any matter arising
from applicable requirements of specifications of geographical indi­
cations listed in Annex 14-B with respect to their protection under
this Agreement;

(c) discussing any issues related to intellectual property with a view to
enhancing protection of intellectual property and enforcement of
intellectual property rights and to promoting efficient and trans­
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 Joint
Committee pursuant to subparagraph 5(b) of Article 22.1.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 entities
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 Agreement 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 corporate
governance framework to achieve economic growth through
well-functioning markets and sound financial systems based on trans­
parency, efficiency, trust and integrity.

2. Each Party shall take appropriate measures to develop an effective
corporate governance framework within its territory, recognising that
those measures will attract and encourage investment by enhancing
investor confidence and improving competitiveness, thus enabling best
advantage to be taken of the opportunities granted by its respective
market access commitments.

3. Without limiting the ability of each Party to develop its own legal,
institutional and regulatory framework in relation to the corporate
governance of publicly listed companies, the Parties commit to
respect the principles and adhere to the provisions of this Chapter 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 development
of an effective corporate governance framework which fall within the
scope of this Chapter.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 181

_ARTICLE 15.2_

**Definitions**

For the purposes of this Chapter:

(a) ‘board’ means the governing body of a publicly listed company
with a decision-making authority on the oversight of the operations
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 between a
company's management, its board, its shareholders and other stake­
holders; it also provides the structure through which a company is
managed and controlled, notably by determining how the objectives
of the company are set and the means of attaining those objectives,
as well as by monitoring performance;

(c) ‘corporate governance framework’ of a Party means the principles
and rules of a binding or non-binding nature regarding the corporate
governance of publicly listed companies, as applicable according 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 regulated
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 corporate
governance framework in providing timely and accurate disclosure on
all material matters regarding publicly listed companies within their
respective jurisdictions, including the financial situation, performance,
ownership and governance of those companies.

2. The Parties also recognise the importance of the role of the
corporate governance framework in providing appropriate accountability
of the management and the board towards the shareholders, responsible
board decision-making based on an independent and objective
standpoint, and equal treatment of shareholders of the same class.

3. For greater certainty, the provisions of the corporate governance
framework of a Party referred to in Articles 15.4 and 15.5 may be
implemented either through legally binding mechanisms or through
non-binding means such as on a comply or explain basis.

4. A Party may provide that some corporate governance principles or
rules do not apply to certain companies ( [1] ) in cases justified by objective
and non-discriminatory criteria such as early phase of development or
size of the company.

( [1] ) Companies listed outside regulated market are examples of companies that
the European Union may exclude from the application of some corporate
governance principles and rules.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 182

_ARTICLE 15.4_

**Rights of shareholders and ownership functions**

1. The corporate governance framework of each Party shall include
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 meeting as well
as election and removal of members of the board in accordance with the
corporate governance structure of the company with a view to allowing
shareholders to oversee board behaviour ( [1] ) and participate in important
decision-making of the company.

2. The corporate governance framework of each Party shall include
provisions aiming at encouraging disclosure of information regarding
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 appropriate,
direct and indirect shareholdings which are considered to be significant,
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, for
instance, through the effective use of a sufficient number of inde­
pendent directors ( [2] );

(b) ensuring board accountability to the shareholders; and

(c) ensuring sufficient disclosure of information relevant to investors,
for instance with respect to board composition, board committees
and independence of directors.

_ARTICLE 15.6_

**Takeovers**

Each Party shall provide rules and procedures governing takeovers in
publicly listed companies. Such rules and procedures shall aim at
enabling those transactions to occur at transparent prices and under
fair conditions.

( [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 quantitative terms.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 develop­
ment of international trade in a way that contributes to sustainable
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 and
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 Minis­
terial Declaration entitled ‘Creating an environment at the national and
international levels conducive to generating full and productive
employment and decent work for all, and its impact on sustainable
development’ adopted by the Economic and Social Council of the
United Nations on 5 July 2006, the ILO Declaration on Social Justice
for a Fair Globalization adopted by the International Labour Conference
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 Sustainable
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 development,
social development and environmental protection are mutually rein­
forcing components. The Parties further recognise that the purpose of
this Chapter is to strengthen the trade relations and cooperation between
the Parties in ways that promote sustainable development, and is 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 sustainable
development policies and priorities, to establish its own levels of
domestic environmental and labour protection, and to adopt or modify
accordingly its relevant laws and regulations, consistently with its
commitments to the internationally recognised standards and inter­
national agreements to which the Party is party, each Party shall
strive to ensure that its laws, regulations and related policies provide

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 184

high levels of environmental and labour protection and shall strive to
continue to improve those laws and regulations and their underlying
levels of protection.

2. The Parties shall not encourage trade or investment by relaxing or
lowering the level of protection provided by their respective environ­
mental or labour laws and regulations. To that effect, the Parties shall
not waive or otherwise derogate from those laws and regulations or fail
to effectively enforce them through a sustained or recurring course of
action or inaction in a manner affecting trade or investment between 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 Party, or a
disguised restriction on international trade.

_ARTICLE 16.3_

**International labour standards and conventions**

1. The Parties recognise full and productive employment and decent
work for all as key elements to respond to economic, labour and social
challenges. The Parties further recognise the importance of promoting
the development of international trade in a way that is conducive to full
and productive employment and decent work for all. In that context, the
Parties shall exchange views and information on trade-related labour
issues of mutual interest in the meetings of the Committee on Trade
and Sustainable Development established pursuant to Article 22.3, and
as appropriate in other fora.

2. The Parties reaffirm their obligations deriving from the Inter­
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 Prin­
ciples and Rights at Work and its Follow-up. Accordingly, the Parties
shall respect, promote and realise in their laws, regulations and practices
the internationally recognised principles concerning the fundamental
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 Conventions and
other ILO Conventions which each Party considers appropriate to ratify.

( [1] ) For the European Union, ‘ILO membership’ means the ILO membership of
the Member States of the European Union.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 185

4. The Parties shall exchange information on their respective
situations as regards the ratification of ILO Conventions and Protocols,
including the fundamental ILO Conventions.

5. Each Party reaffirms its commitments to effectively implement 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 internationally
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 should not
be used for protectionist trade purposes.

_ARTICLE 16.4_

**Multilateral environmental agreements**

1. The Parties stress the importance of multilateral environmental
agreements, in particular those to which both Parties are party, as a
means of multilateral environmental governance for the international
community to address global or regional environmental challenges. The
Parties further stress the importance of achieving mutual supportiveness
between trade and environment. In this context, the Parties shall
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 environmental
agreements to which it is party.

3. Each Party shall exchange information with the other Party on its
respective situation and advancements regarding ratification, acceptance
or approval of, or accession to, multilateral environmental agreements,
including their amendments, which each Party considers appropriate to
be bound by, as well as implementation of such agreements.

4. The Parties recognise the importance of achieving the ultimate
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 change, and
the role of trade to that end. The Parties reaffirm their commitments to
effectively implement the UNFCCC and the Paris Agreement, done at
Paris on 12 December 2015 by the Conference of the Parties to the
UNFCCC at its 21st session. The Parties shall cooperate to promote the
positive contribution of trade to the transition to low greenhouse gas
emissions and climate-resilient development. The Parties commit to
working together to take actions to address climate change towards
achieving the ultimate objective of the UNFCCC and the purpose of
the Paris Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 186

5. Nothing in this Agreement prevents a Party from adopting or
maintaining measures to implement the multilateral environmental
agreements to which it is party, provided that such measures are not
applied in a manner that would constitute a means of arbitrary or
unjustifiable discrimination against the other Party or a disguised
restriction on trade.

_ARTICLE 16.5_

**Trade and investment favouring sustainable development**

The Parties recognise the importance of enhancing the contribution 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 fundamental
rights at work, decent work for all, and fundamental values of
freedom, human dignity, social justice, security and non-discrimi­
nation for sustainable economic and social development and effi­
ciency, as well as the importance of seeking better integration 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 and services
of particular relevance to climate change mitigation, such as those
related to sustainable renewable energy and energy efficient goods
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 practices,
including goods that are the subject of labelling schemes, and
recognise the contribution of other voluntary initiatives, including
private ones, to sustainability; and

(e) shall encourage corporate social responsibility and exchange views
and information on this matter through the Committee on Trade and
Sustainable Development, and as appropriate through other fora. In
this regard, the Parties recognise the importance of the relevant
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 Multinational
Enterprises and Social Policy adopted by the Governing Body of
the International Labour Office in November 1977.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 187

_ARTICLE 16.6_

**Biological diversity**

1. Each Party recognises the importance and the role of trade and
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 Diversity,
done at Rio de Janeiro on 5 June 1992, and its protocols and the
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 the
conservation and sustainable use of biodiversity, including through
labelling schemes, taking into account the importance of trade in
such products;

(b) implement effective measures, such as monitoring and enforcement
measures, and awareness-raising actions, to combat illegal trade 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, including
through laws, regulations, strategies, plans and programmes; and

(d) exchange information and consult with the other Party at bilateral
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 and
investment in ensuring the conservation and sustainable management of
forests.

2. In that context, the Parties shall:

(a) encourage conservation and sustainable management of forests, and
trade in timber and timber products harvested in accordance with
the laws and regulations of the country of harvest;

(b) contribute to combating illegal logging and related trade including,
as appropriate, the trade with third countries; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 harvested
timber and timber products, as well as to combating illegal logging.

_ARTICLE 16.8_

**Trade and sustainable use of fisheries resources and sustainable**

**aquaculture**

1. The Parties recognise the importance and the role of trade and
investment in ensuring the conservation and sustainable use and
management of fisheries resources, safeguarding marine ecosystems,
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 and
Highly Migratory Fish Stocks, done at New York on 4 August 1995,
take measures to achieve the objectives and principles of the Code
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 third
countries to ratify, accept, approve, or accede to, relevant inter­
national agreements to which both Parties are party;

(b) promote conservation and sustainable use of fisheries resources
through appropriate international organisations or bodies in which
both Parties participate, including regional fisheries management
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 schemes;

(c) adopt and implement their respective effective tools for combating
illegal, unreported and unregulated (hereinafter referred to as ‘IUU’)
fishing, including through legal instruments, and, where appropriate,
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 the
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 environmental
aspects.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 189

_ARTICLE 16.9_

**Scientific information**

When preparing and implementing measures with the aim of protecting
the environment or labour conditions that may affect trade or
investment, the Parties shall take account of available scientific and
technical information, and where appropriate, relevant international
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 transparent
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 and
assessing, jointly or individually, the impact of the implementation of
this Agreement on sustainable development through their respective
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 inter­
national organisations or bodies in which both Parties participate;

(b) cooperate on evaluating the mutual impact between trade and
environment, and trade and labour, as well as on identifying ways
to enhance, prevent or mitigate such impact, taking into account the
results of the monitoring and assessment carried out by the Parties,
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 — 01.02.2022 — 002.001 — 190

(d) cooperate on labelling schemes, including through the exchange of
information on eco-labels, as well as other measures and initiatives
that contribute to sustainability, including as appropriate fair and
ethical trade schemes;

(e) cooperate to promote corporate social responsibility, notably
through the exchange of information and best practices, including
on adherence, implementation, follow-up, and dissemination of
internationally agreed guidelines and principles;

(f) cooperate on trade-related aspects of ILO's Decent Work Agenda;

(g) cooperate on trade-related aspects of multilateral environmental
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 climate
change regime, including on means to promote low-carbon tech­
nologies, other climate-friendly technologies and energy efficiency;

(i) cooperate to promote the conservation and sustainable use of
biological diversity, including combatting illegal trade in
endangered species of wild fauna and flora;

(j) cooperate to promote the conservation and sustainable management
of forests and trade in legally harvested timber and timber products,
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 legally
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 this Chapter
as ‘the Committee’) shall be responsible for the effective implemen­
tation and operation of this Chapter.

2. The Committee shall have the following functions:

(a) reviewing and monitoring the implementation and operation of 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;

( [1] ) For the purposes of this Chapter, ‘civil society’ means independent economic,
social and environmental stakeholders, including employers' and workers'
organisations and environmental groups.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 191

(d) carrying out other functions as may be delegated by the Joint
Committee pursuant to subparagraph 5(b) of Article 22.1; and

(e) seeking solutions to resolve differences between the Parties as to the
interpretation or application of this Chapter, including through the
procedures pursuant to paragraph 5 of Article 16.17. ( [1] )

3. The Committee shall meet within one year of the date of entry into
force of this Agreement. Thereafter, the Committee shall meet in
accordance with subparagraph 3(a) of Article 22.3 without prejudice
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 Parties on any
matter relating to this Chapter and notify the other Party of the 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 environ­
mental issues related to this Chapter and consult with the group or
groups in accordance with its laws, regulations and practices.

2. Each Party is responsible for ensuring a balanced representation of
independent economic, social and environmental stakeholders, including
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 or
their own initiative and express its or their opinions on the implemen­
tation of this Chapter independently of the Party and submit those
opinions to that Party.

_ARTICLE 16.16_

**Joint Dialogue with civil society**

1. The Parties shall convene the Joint Dialogue with civil society
organisations situated in their territories (hereinafter referred to in this
Chapter as ‘Joint Dialogue’), including members of their domestic
advisory groups referred to in Article 16.15, to conduct a dialogue on
this Chapter.

( [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.

**▼B**

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2. The Parties shall promote in the Joint Dialogue a balanced repre­
sentation of relevant stakeholders, including independent organisations
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 Joint
Dialogue before the first meeting of the Joint Dialogue. Participation
in the Joint Dialogue may take place by any appropriate means of
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 the 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 matter
regarding the interpretation or application of this Chapter, the Parties
shall only have recourse to the procedures set out in this Article and
Article 16.18. The provisions of this Chapter shall not be subject 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 reasons
for the request, including identification of the matter and an indication
of its factual and legal basis, specifying the relevant provisions of this
Chapter.

3. When a Party requests consultation pursuant to paragraph 2, the
other Party shall reply promptly and enter into consultations with 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 question.
The Parties shall take into account the activities of the ILO and other
relevant international organisations or bodies in which both Parties
participate and, as may be required by the Parties on an _ad hoc_ basis,
may seek advice from those international organisations or bodies, or
other experts. The Parties shall discuss appropriate measures to 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 convened
promptly on request of a Party to consider the matter in question.

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**

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_ARTICLE 16.18_

**Panel of experts**

1. If, no later than 75 days of the date of the request by a Party 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 Articles of
this Chapter, a Party may request that a panel of experts be convened to
examine the matter in accordance with the terms of reference referred to
in paragraph 2. Such request shall be made in writing through the
contact point of the other Party referred to in Article 16.14 and shall
identify the reasons for the request, including the identification of the
matter to be resolved and an indication of its factual and legal basis.

2. The Committee shall, within one year of the date of entry into
force of this Agreement, adopt the rules of procedure and the terms of
reference for the panel of experts. The rules of procedure shall identify
the procedures for finding the relevant information. The panel shall
interpret the relevant Articles of this Chapter in accordance with
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 referred 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 16, 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 of
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 multilateral
environmental agreements, it should seek information and advice from
the relevant international organisations or bodies. Any information
obtained pursuant to this paragraph shall be submitted to the Parties
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 expertise 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 instructions
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 receipt 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 serve as
the chairperson of the panel. The chairperson shall not be a national
of either Party. The Parties shall agree on and appoint the chair­
person from the proposed candidates no later than 15 days after the
expiry of the 45-day period.

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(c) If a Party has not appointed an expert or if the Parties have not
agreed on nor appointed the chairperson pursuant to subpara­
graph (b), the experts or the chairperson not yet appointed shall
be chosen no later than 15 days after the expiry of the 15-day
period provided for in subparagraph (b) by lot from the candidates
proposed pursuant to subparagraph (d).

(d) The Committee shall, within one year of the date of entry into 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 list
shall be composed of three sub-lists: one for each Party and one for
individuals who are not nationals of either Party and who shall act
as the chairperson of the panel. Each Party shall select at least three
individuals to serve as experts for its sub-list. Unless the Parties
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 which the
chairperson is appointed.

5. The panel of experts shall issue an interim and a final report to the
Parties setting out the findings of facts, the interpretation or the appli­
cability of the relevant Articles and the basic rationale behind any
findings and suggestions. No later than 45 days after the date of
receipt of the interim report, which shall be issued no later than
90 days after the date of establishment of the panel, the Parties may
submit written comments on that report. After considering any such
written comments, the panel of experts may modify the report and
make any further examination it considers appropriate. The final
report shall be issued no later than 180 days after the date of estab­
lishment of the panel, unless the chairperson of the panel notifies the
Parties in writing that the deadline cannot be met. In that case, 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 ensure 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 its
suggestions. Each Party shall inform the other Party and its own
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 monitored by
the Committee. The domestic advisory group or groups and the Joint
Dialogue may submit their observations in this regard to the Committee.

_ARTICLE 16.19_

**Review**

1. The Committee shall discuss, as necessary, the implementation
and operation of the institutional and consultation provisions
contained in Articles 16.13, 16.17 and 16.18, taking into account,
_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.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 to the
Articles referred to in paragraph 1.

CHAPTER 17

TRANSPARENCY

_ARTICLE 17.1_

**Definitions**

For the purposes of this Chapter, ‘measure of general application’
means any law, regulation, rule, administrative or judicial decision, or
administrative or judicial procedure, of general application with respect
to any matter covered by this Agreement.

_ARTICLE 17.2_

**Transparent regulatory environment**

Recognising the impact which its regulatory environment may have on
trade and investment between the Parties, each Party shall provide for a
transparent regulatory environment, which is effective and predictable
for persons including economic operators, especially small and
medium-sized enterprises.

_ARTICLE 17.3_

**Publication**

When introducing or changing measures of general application, each
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 time when
those measures of general application are published or made
publicly available and the time when they enter into force, except
in duly justified cases.

_ARTICLE 17.4_

**Enquiries**

1. Each Party shall, on request of the other Party, respond within a
reasonable period of time to specific questions from, and provide
information to, the other Party with respect to its measures of general
application.

2. Each Party shall make easily available to the public the names and
addresses of the competent authorities responsible for its measures of
general application.

3. Each Party shall establish or maintain appropriate mechanisms for
responding to enquiries from a person regarding its measures of general
application.

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4. The Parties recognise that the responses provided to the enquiries
referred to in paragraph 3 may not be definitive or legally binding 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, impartial
and reasonable manner all its measures of general application.

2. When applying measures of general application in administrative
proceedings to particular persons, goods or services of the other Party in
specific cases, each Party shall, in accordance with its laws and regu­
lations, provide persons that are directly affected by those administrative
proceedings with:

(a) a reasonable notice of when the proceedings are initiated, including
the legal basis and a description of the nature of the proceedings, 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 actions or, as
provided for in its laws and regulations, of failures to act with respect to
any matter covered by this Agreement. Those tribunals or procedures
shall be impartial and independent of the office or authority entrusted
with administrative enforcement of such actions and shall not have any
substantial interest in the outcome of the matter.

2. Each Party shall ensure that the parties before the tribunals or
involved in the procedures referred to in paragraph 1 are provided
with the right to:

(a) a reasonable opportunity to support or defend their respective
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 referred to
in subparagraph 2(b) is implemented by the relevant offices or auth­
orities with respect to the administrative action concerned.

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 197

_ARTICLE 17.7_

**Cooperation on the promotion of increased transparency**

The Parties shall cooperate, where appropriate, in bilateral, regional 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 provisions 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 regulatory
practices and regulatory cooperation between the Parties with the aim
of enhancing bilateral trade and investment by:

(a) promoting an effective, transparent and predictable regulatory
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 international
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;

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(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 Party 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 of
protection it deems appropriate; and

(b) providing and supporting services of general interest, including
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 Parties
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.

( [1] ) For the European Union, such principles include those established in the
TFEU as well as in regulations and directives adopted pursuant to Article 289
of the TFEU.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 199

_ARTICLE 18.3_

**Scope**

1. This Section applies to regulatory measures issued by the regu­
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 appli­
cation issued by the regulatory authority of a Party which are relevant
for regulatory cooperation activities, such as guidelines, policy
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 mechanisms
to foster good regulatory practices, including those provided for in this
Section.

_ARTICLE 18.5_

**Regulatory processes and mechanisms**

Each Party shall make publicly available descriptions of the processes
and mechanisms under which its regulatory authority prepares, evaluates
and reviews its regulatory measures. Those descriptions shall refer to
relevant guidelines, rules or procedures, including those regarding
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 available 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. Alternatively, if the
regulatory authority of a Party does not make such a list publicly
available, that Party shall provide annually, and as soon as possible,
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 information
designated as confidential, may be made publicly available by the 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 accordance
with the relevant rules and procedures:

( [1] ) The regulatory authority of each Party may determine what constitutes
‘major’ regulatory measures for the purposes of its obligations under this
Section.

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(a) publish either the draft regulatory measures or consultation
documents providing sufficient details about regulatory measures
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 opportunities for
any person to provide comments; and

(c) consider the comments received.

2. The regulatory authority of each Party should make use of elec­
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 the
consultations. This obligation does not apply to the extent necessary
for the protection of confidential information, for withholding personal
data or inappropriate content or for other justified grounds such 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 system­
atically carry out, in accordance with the relevant rules and procedures,
an impact assessment of major regulatory measures under preparation.

2. When carrying out an impact assessment, the regulatory authority
of each Party shall establish and maintain processes and mechanisms
under which the following factors will be taken into consideration:

(a) the need for the regulatory measure, including the nature and the
significance of the issue that the regulatory measure intends to
address;

(b) any feasible and appropriate regulatory or non-regulatory alter­
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 trade
and on small and medium-sized enterprises; and

(d) where appropriate, how the options under consideration relate to
relevant international standards, including the reason for any
divergence.

3. The regulatory authority of each Party shall publish the findings of
its impact assessments no later than the publication of the related
proposed or final regulatory measure.

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_ARTICLE 18.9_

**Retrospective evaluation**

1. The regulatory authority of each Party shall maintain processes or
mechanisms to promote periodic retrospective evaluation of regulatory
measures in force.

2. The regulatory authority of each Party shall make publicly
available its plans for and the results of such retrospective evaluations
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 opportunity
for any person to submit comments for improvements of regulatory
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 information,
including in the Committee on Regulatory Cooperation, on their good
regulatory practices as referred to in this Sub-Section, such as practices
regarding impact assessments, including the assessment of the effects on
trade and investment, or those regarding retrospective evaluations.

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 activity
suitable for regulatory cooperation.

3. On request of a Party, the Committee on Regulatory Cooperation
shall discuss a proposal for regulatory cooperation activities referred to
in paragraph 1.

4. In order to identify suitable activities for regulatory cooperation,
each Party shall consider:

(a) the list provided for in Article 18.6; and

(b) proposals for regulatory cooperation activities submitted by persons
of a Party that are substantiated and accompanied by relevant
information.

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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 the devel­
opment of new or the revision of existing measures that are relevant
for the regulatory cooperation activity;

(b) on request, provide information and discuss measures that are
relevant for the regulatory cooperation activity; and

(c) when developing new or revising existing regulatory or other
measures, consider, to the extent feasible, any regulatory approach
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 from
regulatory cooperation activities. A Party that refuses to engage 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 promote regu­
latory compatibility, consider, _inter alia_, the following:

(a) promotion of common principles, guidelines, codes of conduct,
mutual recognition of equivalence and implementing tools, to
avoid unnecessary duplication of regulatory requirements such as
testing, qualifications, audits or inspections; and

(b) bilateral cooperation and cooperation with third countries in relevant
international fora, where feasible, including through joint initiatives
and proposals, with a view to developing and promoting the
adoption and implementation of international regulatory standards,
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 practices and
regulatory cooperation between the Parties in accordance with the
provisions of this Section.

2. The Committee on Regulatory Cooperation may invite interested
persons to participate in its meetings.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 practices;

(c) recommend regulatory cooperation activities on matters of common
interest to the Parties, including those on pre-regulatory research;

(d) promote bilateral regulatory cooperation activities with the 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, implementing
tools and best practices to promote good regulatory practices and
regulatory cooperation;

(f) encourage regulatory cooperation and coordination in international
fora, including periodic bilateral exchanges of information on
relevant ongoing or planned activities;

(g) periodically identify and endorse priority areas of regulatory
cooperation;

(h) provide guidelines, if necessary, to help streamline the regulatory
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 referred to
in paragraph 8 of Article 18.16 and review the progress on the
implementation of the satisfactory solution referred to in paragraph 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 this
Agreement and at least once a year thereafter, unless the represen­
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 the relevant
officials. The Parties shall promptly notify each other of any change of
those contact details.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 information
and clarifications regarding planned or existing regulatory measures of
the other Party. The Party to whom the request is addressed shall
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, where
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 request,
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 expla­
nation as to the absence of a less trade or investment restrictive
measure which could achieve the same policy objective with the same
efficiency. The responding Party shall reply to any questions for 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 paragraph 3;

or

(b) after the expiration of the time period referred to in paragraph 3, if
the responding Party does not provide written comments within that
period.

5. The consultations may be held through meetings in person or by
electronic means. Each Party shall appoint an official responsible for
conducting the meetings.

6. During the consultations the Parties shall explore in good faith a
possible satisfactory solution to address the concerns of the requesting
Party, including proposals for an adjustment of the regulatory measure
at issue or for the adoption of a less trade or investment restrictive
regulatory measure, where relevant.

7. The Parties shall not be required to disclose confidential or
sensitive information or data.

8. A report on the outcome of the consultations shall be prepared 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 level of the
relevant specialised committee and is without prejudice to the Parties'
rights and obligations under Chapter 21 or under the dispute settlement
procedure of any other applicable agreement.

10. The request referred to in paragraph 2 shall not require the
responding Party to achieve a particular regulatory outcome and shall
not delay the adoption of a regulatory measure.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 205

SECTION B

Animal welfare

_ARTICLE 18.17_

**Animal welfare**

1. The Parties will cooperate for their mutual benefit on matters 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 possibility
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 other
Chapters of this Agreement shall prevail over the provisions of
Section A to the extent necessary for the application of the specific
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 products ( [1] )
and foods between them is in their mutual interest, and aim at
promoting cooperation on sustainable agriculture, including rural devel­
opment and the exchange of technical information and best practices for
providing safe and high quality foods for consumers in the European
Union and Japan.

( [1] ) For the purposes of this Chapter, ‘agricultural products’ does not include
forestry or fishery products.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 206

_ARTICLE 19.2_

**Scope**

1. The Parties shall cooperate in the areas referred to in Article 19.1
in accordance with their respective laws and regulations. The Parties
shall encourage and facilitate cooperation among relevant groups,
entities, competent authorities and other organisations of the Parties.

2. The scope of cooperation referred to in paragraph 1 shall cover:

(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, produc­
tivity and competitiveness, including the exchange of best practices
regarding sustainable agriculture, as well as the use of technology
and innovation;

(c) cooperation on production and technology in agriculture and foods;

(d) cooperation on agricultural product quality policy including 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 rural
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 the Parties

may agree.

_ARTICLE 19.3_

**Cooperation for the improvement of the business environment**

1. Each Party shall, in accordance with its laws and regulations, take
appropriate measures to further improve the business environment in the
area of agriculture and foods for persons of the other Party conducting
their business activities in the former Party.

2. To further improve the business environment, the Parties shall, 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.

( [1] ) For the purposes of this Chapter, ‘agricultural product quality policy’ on
geographical indications refers to agricultural product quality policy on
geographical indications for the products covered by Article 14.22.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 207

_ARTICLE 19.4_

**Request for information**

Each Party may submit to the other Party a request for information and
clarifications regarding measures related to agriculture or foods. The
requested Party shall, as soon as possible but no later than 60 days
after the receipt of the request, unless otherwise agreed by the 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 estab­
lished pursuant to Article 22.3 (hereinafter referred to in this Chapter as
‘the Committee’) shall be responsible for the effective implementation
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 Committee;

(d) facilitating cooperation among private sectors of the Parties that
contributes to the objectives of this Chapter; and

(e) carrying out other functions as may be delegated by the Joint
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 the
issues to be discussed.

_ARTICLE 19.6_

**Contact points and communications**

1. Each Party shall, upon the entry into force of this Agreement,
designate at least one contact point to facilitate communications
between the Parties on any matter relating to this Chapter and notify
the other Party of the contact details including information regarding the
relevant officials. The Parties shall promptly notify each other of any
change of those contact details.

2. The requests relating to this Chapter raised by relevant entities in a
Party other than the European Commission and the Government of
Japan shall be notified by that Party's contact point to the other
Party's contact point referred to in this Article within a reasonable
period of time.

3. Communications referred to in this Chapter shall be made in
English.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 208

_ARTICLE 19.7_

**Relation to other Chapters**

1. Unless otherwise agreed by the Parties, this Chapter does not
apply to matters covered by Chapter 2, 6, 7 or 14.

2. Nothing in this Chapter shall affect the rights and obligations 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 enhance
cooperation between the Parties on matters of relevance to small and
medium-sized enterprises (hereinafter referred to in this Chapter 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 accessible
website containing information regarding this Agreement, including:

(a) the text of this Agreement, including all Annexes, in particular 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 paragraph 1
links to:

(a) the equivalent website of the other Party;

**▼B**

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(b) the websites of its government authorities and other appropriate
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 Cooperation 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 description 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 intellectual
property rights;

(c) technical regulations and conformity assessment procedures;

(d) sanitary and phytosanitary measures relevant for importation and
exportation;

(e) publication of notices for government procurement in accordance
with Article 10.4 as well as other relevant information;

(f) business registration procedures;

(g) taxes collected during the importation procedures, if applicable; and

(h) other information which the Party considers to be useful for SMEs.

4. Each Party shall include in the website referred to in paragraph 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 originating
goods of the other Party, the most-favoured-nation applied rates of
customs duty and tariff rate quotas established by the Party;

(b) customs or other fees, including product-specific fees, imposed 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 reduce, 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**

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5. Each Party shall regularly, or when requested by the other Party,
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 provided
pursuant to this Article is presented in a manner that is easy to use for
SMEs. Each Party shall endeavour to make the information available in
English.

7. No fee shall be imposed on any person of either Party for access
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 Agreement,
designate a contact point for the implementation of this Chapter (here­
inafter referred to in this Chapter as ‘SME Contact Points’) and notify
the other Party of the contact details including information regarding the
relevant officials. The Parties shall promptly notify each other 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 the
implementation of this Agreement;

(b) considering ways for strengthening the cooperation on matters of
relevance to SMEs between the Parties in view of increasing trade
and investment opportunities for SMEs;

(c) identifying ways and exchanging information for enabling SMEs 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 for
SMEs;

(e) regularly submitting a report on their activities and making appro­
priate recommendations to the Joint Committee; and

(f) considering any other matter of relevance to SMEs that is covered
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 respective
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 implementation of
this Agreement, including by:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 working
groups established under this Agreement, including matters of regu­
latory cooperation and non-tariff issues, and presenting to those
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 communication
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, in 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 Agreement with
a view to reaching a mutually agreed solution.

_ARTICLE 21.2_

**Scope**

Unless otherwise provided for in this Agreement, this Chapter applies
with respect to the settlement of any dispute between the Parties
concerning the interpretation and application of the provisions of this
Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 which
concern goods or services that rapidly lose their quality, current
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 establishment
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 Panel
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 pursuant to
Article 21.5 or 21.6 respectively, a Party may request in writing any
relevant information with respect to a measure at issue. The Party to
which that request is made shall make all efforts to provide the
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 which
requested consultations shall give the reasons for the request,
including identification of the measure at issue and an indication of
its factual basis and its legal basis specifying the relevant covered
provisions.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 213

3. During consultations each Party shall provide sufficient
information to enable a full examination of the measure at issue
including how that measure could affect the operation and application
of this Agreement.

4. The Party to which the request for consultations is made shall
reply to the request no later than 10 days after the date of receipt of
the request. The Parties shall enter into consultations no later 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 Parties
consider that the case concerns matters of urgency, consultations 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 in the
Party to which the request is made.

6. Consultations, including all information disclosed and positions
taken by the Parties during those proceedings, shall be confidential
and without prejudice to the rights of either Party in any further
proceedings.

_ARTICLE 21.6_

**Mediation**

1. A Party may at any time request the other Party to enter into a
mediation procedure with respect to any matter within the scope of this
Chapter concerning a measure that adversely affects trade or investment
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 Joint
Committee at its first meeting pursuant to subparagraph 4(f) of
Article 22.1.

3. If the Parties agree, the mediation procedure may continue while
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 consultations
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 request;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 214

(b) the Parties agree not to enter into consultations; or

(c) the Parties fail to resolve the dispute through consultations within
45 days, or within 25 days in cases of urgency, after the date of
receipt of the request for consultations, unless the Parties agree
otherwise.

2. The request for the establishment of a panel pursuant to
paragraph 1 shall be made in writing to the Party complained against.
In its complaint, the complaining Party shall explicitly identify:

(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 with
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 request for
the establishment of a panel by the Party complained against, the Parties
shall consult with a view to reaching an agreement on the composition
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 established
pursuant to Article 21.9 no later than five days after the expiry of the
time period provided for in paragraph 2. If a Party fails to appoint an
arbitrator within that time period, the Co-chair of the Joint Committee
from the complaining Party shall select by lot, no later than five 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 pursuant to
Article 21.9. The Co-chair of the Joint Committee from the complaining
Party may delegate the selection by lot of the arbitrator to his 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 request of
a Party, the Co-chair of the Joint Committee from the complaining 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 shall 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 established or
not contain at least nine individuals as referred to in that Article, the
following procedures apply:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 215

(a) for the selection of the chairperson:

(i) if the sub-list of chairpersons contains at least two individuals
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 agreed by
the Parties, that individual shall act as chairperson; or

(iii) if the Parties fail to select a chairperson pursuant to subpara­
graph (i) or (ii) or if the sub-list of chairpersons contains no
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 chairperson:

(i) if the sub-list of a Party contains at least two individuals agreed
by the Parties, that Party shall select an arbitrator from those
individuals no later than five days after the expiry of the time
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 the 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 shall be
composed of three sub-lists: a sub-list for each Party and a sub-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 least three
individuals. For the establishment or an update of the sub-list of chair­
persons, each Party may propose up to three individuals. The Joint
Committee will ensure that the number of individuals on the list of
arbitrators is always maintained at the level required by this paragraph.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 216

2. The Joint Committee may establish an additional list, consisting of
individuals with demonstrated expertise in specific sectors covered 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 instructions
from, either Party;

(c) serve in their individual capacities and not take instructions from
any organisation or government with regard to matters related to 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 arbitrators of
the original panel is unable to participate, withdraws, or needs to be
replaced because that arbitrator does not comply with the requirements
of the Code of Conduct, the procedure set out in Article 21.8 shall
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 applicability
of, and conformity of the measures at issue with, the covered
provisions;

(b) shall set out, in its decisions, the findings of fact and law and the
rationale behind any findings and conclusions that it makes; and

(c) should consult regularly with the Parties and provide adequate
opportunities for achieving a mutually agreed solution.

_ARTICLE 21.13_

**Terms of reference**

1. Unless the Parties agree otherwise no later than 10 days after the
date of the establishment of the panel, the terms of reference of the
panel shall be:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 217

‘to examine, in the light of the relevant covered provisions of this
Agreement cited by the Parties, the matter referred to in the request
for the establishment of the panel, to decide on the conformity of
the measure at issue with the relevant covered provisions of this
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 reference 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 15 days after
the date of its establishment, whether a dispute concerns matters 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 Party
contain confidential information. Hearings held in closed session shall
be confidential.

2. Unless the Parties agree otherwise, the venue shall alternate
between the Parties with the first hearing to be held in the Party
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 confidential
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 disclosed to the
public with an explanation as to why the non-disclosed information 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 proceedings. The
Parties shall make available to each other any information or written
submissions submitted to the panel, including any comments on the
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 without the
presence of the Parties, and in light of the information provided and the
statements made. The arbitrators shall assume full responsibility for the
drafting of the reports and shall not delegate this responsibility 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 published.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 rights 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 including
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 may seek
from the Parties relevant information it considers necessary and appro­
priate. The Parties shall respond promptly and fully to any request by
the panel for information.

2. On request of a Party, or on its own initiative, the panel may seek
from any source any information, including confidential information, 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 shall be
made available to the Parties and the Parties may submit comments on
that information to the panel.

_ARTICLE 21.18_

**Interim report**

1. The panel shall issue an interim report to the Parties setting 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 Parties to
review it. 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 the delay and the date on which the panel plans to issue its
interim report. Under no circumstances shall the delay exceed 30 days
after the deadline.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 make any
further examination it considers appropriate.

3. In cases of urgency,

(a) the panel shall make every effort to issue its interim report no later
than 60 days after the date of its establishment and shall in no
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 written
request to review precise aspects of the interim report no later 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 later 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 the delay and
the date on which the panel plans to issue its final report. Under no
circumstances shall the delay exceed 30 days after the deadline.

2. In cases of urgency, the panel shall make every effort to issue its
final report no later than 15 days after the date of issuance of the
interim report and shall in no circumstances issue the final report
later than 30 days after the date of issuance of the interim report.

3. The final report shall include an adequate discussion of any
written comments and requests made by the Parties on the interim
report. The panel may, in its final report, suggest ways in which the
final report could be implemented.

4. The Parties shall make the final report publicly available in its
entirety no later than 10 days after the date of its issuance unless they
decide, in order to protect confidential information, to publish 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 necessary to
comply promptly and in good faith with the final report issued pursuant
to Article 21.19.

**▼B**

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2. The Party complained against shall, no later than 30 days after the
date of issuance of the final report, notify the complaining Party of the
length of the reasonable period of time for compliance with the final
report and the Parties shall endeavour to agree on the reasonable period
of time required for compliance. If there is disagreement between the
Parties on the length of the reasonable period of time, the complaining
Party may, no later than 20 days after the date of receipt of the notifi­
cation made in accordance with this paragraph by the Party complained
against, request in writing the original panel to determine the length of
the reasonable period of time. Such request shall be notified simul­
taneously to the Party complained against. The original panel shall
notify its determination to the Parties no later than 30 days after the
date of submission of the request.

3. The length of the reasonable period of time for compliance with
the final report may be extended by mutual agreement of the Parties.

4. The Party complained against shall inform the complaining Party
in writing of its progress to comply with the final report at least one
month before the expiry of the reasonable period of time for compliance
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 of
expiry of the reasonable period of time for compliance with the final
report, notify the complaining Party of any measures taken to comply
with the final report.

2. Where there is disagreement on the existence of measures taken to
comply with the final report, or their consistency with the covered
provisions, the complaining Party may request in writing the original
panel to examine the matter. That request shall be notified simul­
taneously to the Party complained against.

3. The request referred to in paragraph 2 shall provide the factual and
legal basis for the complaint, including the specific measures at issue, in
such a manner as to clearly present how such measures are inconsistent
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 complaining
Party, enter into consultations with a view to agreeing on a mutually
satisfactory compensation or any alternative arrangement if:

**▼B**

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(a) in accordance with Article 21.21 the original panel finds that the
measures taken to comply with the final report as notified by the
Party complained against are inconsistent with the relevant covered
provisions;

(b) the Party complained against fails to notify any measure taken to
comply with the final report before the expiry of the reasonable
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 reasonable
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 mutually
satisfactory compensation nor any alternative arrangement has been
agreed within 20 days after the date of receipt of the request made in
accordance with paragraph 1, the complaining Party may notify the
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 specify
the level of intended suspension of concessions or other obligations.

3. The complaining Party shall have the right to implement the
suspension of concessions or other obligations referred to in the
preceding paragraph 15 days after the date of receipt of the notification
by the Party complained against, unless the Party complained against
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 impairment that
is caused by the failure of the Party complained against to comply
with the final report; and

(b) may be applied to sectors that are subject to dispute settlement in
accordance with Article 21.2 other than the sector or sectors in
which the panel has found nullification or impairment, in particular
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 compen­
sation or any alternative arrangement referred to in this Article shall be
temporary and shall only apply until the inconsistency of the measure
with the relevant covered provisions which has been found in the 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 suspension 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 notification referred to
in paragraph 2. That request shall be notified simultaneously to the
complaining Party. The original panel shall notify to the Parties 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 suspended
until the original panel has notified its decision. The suspension of
concessions or other obligations shall be consistent with the decision.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 other obli­
gations has been exercised by the complaining Party in accordance
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 against
may terminate the application of such compensation or arrangement
no later than 30 days after the date of receipt of the notification,
with the exception of the cases referred to in paragraph 2.

2. If the Parties do not reach an agreement on whether the measure
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 the original
panel to examine the matter. That request shall be notified simul­
taneously to the Party complained against. The decision of the panel
shall be notified to the Parties no later than 45 days after the date of
submission of the request. If the panel decides that the measure 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, shall be
terminated no later than 15 days after the date of the decision. Where
relevant, the level of suspension of concessions or other obligations, or
of the compensation or alternative arrangement, shall be adapted 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 exceeding
12 consecutive months. In the event of such suspension, the relevant
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 or 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 proceedings
of the panel shall be terminated. The Parties may agree at any time to
terminate the proceedings of the panel. The Parties shall jointly notify
such agreement to the chairperson of the panel.

**▼B**

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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 administration
of the dispute settlement procedure under this Chapter;

(b) be responsible for the operation and costs of its designated 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 jointly
entrust an external body with providing support for certain administra­
tive tasks for the dispute settlement procedure under this Chapter.

_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 proceedings
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 the
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 any
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 inconsistency of
a particular measure with an obligation under this Agreement and a
substantially equivalent obligation under any other international
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 inter­
national agreement with respect to the particular measure referred to
in paragraph 1, that Party shall not initiate dispute settlement
proceedings in another forum with respect to that particular measure
unless the forum selected first fails to make findings on the issues in
dispute for jurisdictional or procedural reasons.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 224

3. For the purpose of paragraph 2:

(a) dispute settlement proceedings under this Chapter are deemed to 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 are
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 implemen­
ting the suspension of concessions or other obligations authorised by the
DSB. A Party shall not invoke the WTO Agreement to preclude the
other Party from suspending concessions or other obligations under the
covered provisions.

_ARTICLE 21.28_

**Time period**

1. All time periods provided for in this Chapter shall be counted
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 at 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 to 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 Parties 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 conducted
in accordance with the Rules of Procedure of a Panel and the Code of
Conduct for Arbitrators, to be adopted by the Joint Committee at its first
meeting pursuant to subparagraph 4(f) of Article 22.1.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 225

CHAPTER 22

INSTITUTIONAL PROVISIONS

_ARTICLE 22.1_

**Joint Committee**

1. The Parties hereby establish a Joint Committee comprising repre­
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 of
Japan at ministerial level responsible for matters under this Agreement,
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 specialised
committees, working groups and other bodies established under this
Agreement, and recommend to them any necessary action;

(c) without prejudice to Chapter 21, seek to solve problems that 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 Panel 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 of
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 groups 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 — 01.02.2022 — 002.001 — 226

(b) allocate responsibilities to specialised committees, working groups
or other bodies;

(c) provide information on issues falling within the scope of this
Agreement to the public;

(d) recommend to the Parties any amendments to this Agreement or
adopt decisions to amend this Agreement in instances specifically
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 the 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 implement
the decisions taken.

2. The Joint Committee may make recommendations relevant for the
implementation and operation of this Agreement.

3. All decisions and recommendations of the Joint Committee shall
be taken by consensus and may be adopted either by meeting in person
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 Matters;

(c) the Committee on Sanitary and Phytosanitary Measures;

(d) the Committee on Technical Barriers to Trade;

(e) the Committee on Trade in Services, Investment Liberalisation 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 — 01.02.2022 — 002.001 — 227

2. The responsibilities and functions of the specialised committees
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 they are
responsible.

3. Unless otherwise provided for in this Agreement, the specialised
committees shall:

(a) meet once a year, unless otherwise agreed by the representatives of
the Parties to the specialised committees, or on request of a Party or
of the Joint Committee;

(b) be composed of representatives of the Parties;

(c) be co-chaired, at an appropriate level, by the representatives of the
Parties;

(d) hold their meetings in the European Union or Japan alternately,
unless otherwise agreed by the representatives of the Parties to
the specialised committees, or by any other appropriate means of
communication;

(e) agree on their meeting schedules and set their agenda by consensus;
and

(f) take all decisions and make recommendations by consensus either
by meeting in person or in writing.

4. The specialised committees may adopt their rules of procedure. 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 decisions to
be adopted by the Joint Committee or take decisions in accordance with
the relevant provisions of this Agreement.

6. On request of a Party or on referral from the relevant specialised
committee, the Joint Committee may address matters that have not 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 advance 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 — 01.02.2022 — 002.001 — 228

2. The following working groups may be established in accordance
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 auspices of
the Joint Committee.

3. Unless otherwise provided for in this Agreement or unless
otherwise agreed by the representatives of the Parties to the working
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 Japan, or
by any other appropriate means of communication as agreed
between the representatives of the Parties to the working groups;

(d) agree on their meeting schedules and set their agenda by consensus;
and

(e) take all decisions and make recommendations by consensus either
by meeting in person or in writing.

4. The working groups may adopt their own rules of procedure. As
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 schedule
and agenda sufficiently in advance of their meetings. They shall
report on their activities at each meeting of the relevant specialised
committees or the Joint Committee, as appropriate.

6. The existence of a working group shall not prevent a Party from
bringing any matter directly to the Joint Committee or the relevant
specialised committees.

_ARTICLE 22.5_

**Work of specialised committees, working groups and other bodies**

In carrying out their functions, the specialised committees, working
groups and other bodies established under this Agreement shall avoid
duplication of their work.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 229

_ARTICLE 22.6_

**Contact points**

1. Each Party shall, upon the entry into force of this Agreement,
designate a contact point for the implementation of this Agreement
and notify the other Party of the contact details including information
regarding the relevant officials. The Parties shall promptly notify 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 Committee.

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 implemen­
tation and operation of this Agreement in the 10th year following 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 the
second month, or on such later date as may be agreed by the Parties,
following the date on which the Parties notify each other that their
respective applicable legal requirements and procedures for entry into
force of such amendments have been completed. The Parties shall make
such notification through an exchange of diplomatic notes between 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. Notwithstanding
paragraph 2, such amendments shall be confirmed by and enter into
force upon the exchange of diplomatic notes between the European
Union and the Government of Japan, unless otherwise agreed by the
Parties.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 international
agreements or incorporating them into this Agreement, in case of
amendments or successor agreements thereto.

_ARTICLE 23.3_

**Entry into force**

This Agreement shall enter into force on the first day of the second
month following the date on which the Parties notify each other that
their respective applicable legal requirements and procedures for entry
into force of this Agreement have been completed, unless the Parties
agree otherwise. The Parties shall make such notification through 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 pursuant
to paragraph 2.

2. Either Party may notify in writing the other Party of its intention
to terminate this Agreement. The termination shall take effect six
months after the date of receipt by the other Party of the notification,
unless the Parties otherwise agree.

_ARTICLE 23.5_

**No direct effect on persons**

Nothing in this Agreement shall be construed as conferring rights or
imposing obligations on persons, without prejudice to the rights 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 integral
part of this Agreement. For greater certainty, the footnotes shall also
form an integral part of this Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 third
country referred to in paragraph 1, the European Union shall:

(a) on request of Japan and, to the extent possible, provide any
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 of a
third country to the European Union on this Agreement sufficiently 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 the
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 necessary
adjustments or transitional arrangements regarding this Agreement.

_ARTICLE 23.8_

**Authentic texts**

1. This Agreement is drawn up in duplicate in the Bulgarian,
Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French,
German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese,
Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish
and Japanese languages, all texts being equally authentic, except 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, French,
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 — 01.02.2022 — 002.001 — 232

Съставено в Токио на седемнадесети юли две хиляди и осемнадесета 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 seitsmeteistkümnendal päeval Tōkyōs.

Έγινε στο Τόκιο, στις δεκαεπτά Ιουλίου δύο χιλιάδες δεκαοκτώ.

Done at Tokyo on the seventeenth day of July in the year two thousand and eighteen.

Fait à Tokyo, le dix-sept juillet deux mille dix-huit.

Sastavljeno u Tokiju sedamnaestog srpnja godine dvije tisuće osamnaeste.

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 tizenhetedik napján.

Magħmul f'Tokyo fis-sbatax-il jum ta' Lulju fis-sena elfejn u tmintax.

Gedaan te Tokio, zeventien juli tweeduizend achttien.

Sporządzono w Tokio dnia siedemnastego lipca roku dwa tysiące osiemnastego.

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 kaksituhattakahdeksantoista.

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

02018A1227(01) — EN — 01.02.2022 — 002.001 — 233

**▼B**

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 — 01.02.2022 — 002.001 — 234

_ANNEX 2-A_

**TARIFF ELIMINATION AND REDUCTION**

PART 1

**General notes**

1. For the purposes of Article 2.8, each Party shall entirely eliminate customs
duties on originating goods of the other Party on the date of entry into force
of this Agreement, unless otherwise provided for in this Annex.

2. For the purpose of implementing equal annual instalments, the following
applies:

(a) the reduction for the first year shall take place on the date of entry into
force of this Agreement; and

(b) the subsequent annual reductions shall take place on the first 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 respect 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 determining the interim
rate of customs duty at each stage of reduction for a tariff line 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 for in Parts 2 and
3, ‘base rate’ means the starting point of elimination or reduction of customs
duties.

6. Unless otherwise provided for in this Annex, for the purposes 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 euro 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 classification
numbers of the European Union and the corresponding description for
each tariff line referred to in the Schedule of the European Union are
based on the combined nomenclature of the European Union (Combined
Nomenclature of 1 January 2017); and

(b) in the case of Part 3, the nine-digit code of the tariff classification
numbers of Japan and the corresponding description for each tariff
line referred to in the Schedule of Japan are based on the national
nomenclature of Japan (Statistical Code Lists for Imports as of
1 April 2017).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 public 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 indicated in Column
‘Category’ in the Schedule of the European Union in Section B apply:

(a) customs duties on originating goods classified under the tariff lines
indicated with ‘B3’ shall be eliminated in four equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(b) customs duties on originating goods classified under the tariff lines
indicated with ‘B5’ shall be eliminated in six equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(c) customs duties on originating goods classified under the tariff lines
indicated with ‘B7’ shall be eliminated in eight equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(d) customs duties on originating goods classified under the tariff lines
indicated with ‘B10’ shall be eliminated in 11 equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(e) customs duties on originating goods classified under the tariff lines
indicated with ‘B12’ shall be eliminated in 13 equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(f) customs duties on originating goods classified under the tariff lines
indicated with ‘B15’ shall be eliminated in 16 equal annual instalments
beginning on the date of entry into force of this Agreement, and such
goods shall thereafter be free of any customs duty;

(g) customs duties on originating goods classified under the tariff lines
indicated with ‘EU10’ shall remain at the base rate from the first year
to the seventh year and be eliminated in four equal annual instalments
beginning on the first day of the eighth year, and such goods shall
thereafter be free of any customs duty;

(h) customs duties on originating goods classified under the tariff lines
indicated with ‘X’ are excluded from reduction or elimination in this
Agreement;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 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 with ‘R5’
shall be reduced by the percentage indicated in the Schedule in six
equal annual instalments beginning on the date of entry into force 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 with ‘R7’
shall be reduced by the percentage indicated in the Schedule in eight
equal annual instalments beginning on the date of entry into force 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 with ‘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 price’ shall
be eliminated upon the date of entry into force of this Agreement; the
tariff elimination shall only apply to the _ad valorem_ component of the
customs duties; the specific duty component of the customs duties
resulting from the entry price system ( [2] ) on these originating goods
shall be maintained.

2. The treatment of originating goods classified under the tariff 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.

( [1] ) Legal reference for EA: Annex 1 to Commission Implementing Regulation (EU)
2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on the Common Customs

Tariff.
( [2] ) Legal reference for entry prices: Annex 2 to Commission Implementing Regulation (EU)
2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on the Common Customs

Tariff.

**▼B**

SECTION B

Schedule of the European Union

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|I|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS|
|01|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|CHAPTER 1 - LIVE ANIMALS|
|0106|Other live animals||||||||||||||||||||
||– Mammals||||||||||||||||||||
|0106 12 00|– – Whales, dolphins and porpoises<br>(mammals of the order Cetacea);<br>manatees and dugongs (mammals<br>of the order Sirenia); seals, sea<br>lions and walruses (mammals of<br>the suborder Pinnipedia)||X||||||||||||||||||
|02|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL|
|0208|Other meat and edible meat offal, fresh,<br>chilled or frozen||||||||||||||||||||
|0208 40|– Of whales, dolphins and porpoises<br>(mammals of the order Cetacea); of<br>manatees and dugongs (mammals of<br>the order Sirenia); of seals, sea lions<br>and<br>walruses<br>(mammals<br>of<br>the<br>suborder Pinnipedia)||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0208 40 10|– – Whale meat||X||||||||||||||||||
|0208 40 80|– – Other||X||||||||||||||||||
|0210|Meat and edible meat offal, salted, in<br>brine, dried or smoked; edible flours<br>and meals of meat or meat offal||||||||||||||||||||
||– Other, including edible flours and<br>meals of meat or meat offal||||||||||||||||||||
|0210 92|– – Of whales, dolphins and porpoises<br>(mammals of the order Cetacea); of<br>manatees and dugongs (mammals<br>of the order Sirenia); of seals, sea<br>lions and walruses (mammals of the<br>suborder Pinnipedia)||||||||||||||||||||
|0210 92 10|<br>– – – Of<br>whales,<br>dolphins<br>and<br>porpoises (mammals of the order<br>Cetacea);<br>of<br>manatees<br>and<br>dugongs (mammals of the order<br>Sirenia)||X||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|03|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES|
|0301|Live fish||||||||||||||||||||
||– Ornamental fish||||||||||||||||||||
|0301 19 00|– – Other|7.5 %|B7|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<br>(_Thunnus_<br>_thynnus_, <br>_Thunnus_<br>_orientalis_)||||||||||||||||||||
|0301 94 10|– – – Atlantic bluefin tuna (_Thunnus_<br>_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_<br>_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_<br>_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<br>fillets and other fish meat of heading<br>0304||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Tunas<br>(of<br>the<br>genus <br>_Thunnus_),<br>skipjack<br>or<br>stripe-bellied<br>bonito<br>(_Euthynnus_ (_Katsuwonus_)_ pelamis_),<br>excluding<br>edible<br>fish<br>offal<br>of<br>subheadings 0302 91 to 0302 99||||||||||||||||||||
|0302 31|– – Albacore<br>or<br>longfinned<br>tuna<br>(_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_<br>_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|<br>– – – 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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Herrings (_Clupea harengus_,_ Clupea_<br>_pallasii_), anchovies (_Engraulis_ spp.),<br>sardines<br>(_Sardina_<br>_pilchardus_, <br>_Sardinops_ spp.), sardinella (_Sardinella_ <br>spp.), brisling or sprats (_Sprattus_<br>_sprattus_),<br>mackerel<br>(_Scomber_<br>_scombrus_, <br>_Scomber_<br>_australasicus_, <br>_Scomber_<br>_japonicus_),<br>Indian<br>mackerels (_Rastrelliger_ spp.), seer­<br>fishes (_Scomberomorus_ spp.), jack<br>and horse mackerel (_Trachurus_ spp.),<br>jacks, crevalles (_Caranx_ spp.), cobia<br>(_Rachycentron_<br>_canadum_),<br>silver<br>pomfrets<br>(_Pampus_ <br>spp.),<br>Pacific<br>saury<br>(_Cololabis_<br>_saira_),<br>scads<br>(_Decapterus_ spp.), capelin (_Mallotus_<br>_villosus_),<br>swordfish<br>(_Xiphias_<br>_gladius_),<br>Kawakawa<br>(_Euthynnus_<br>_affinis_),<br>bonitos<br>(_Sarda_ <br>spp.),<br>marlins, sailfishes, spearfish (_Istio­_<br>_phoridae_), excluding edible fish offal<br>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<br>and<br>horse<br>mackerel<br>(_Trachurus_ spp.)||||||||||||||||||||
|0302 45 10|– – – Atlantic<br>horse<br>mackerel<br>(_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<br>jack<br>mackerel<br>(_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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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,<br>Euclichthyidae,<br>Gadidae,<br>Macro­<br>uridae, Melanonidae, Merlucciidae,<br>Moridae<br>and<br>Muraenolepididae,<br>excluding<br>edible<br>fish<br>offal<br>of<br>subheadings 0302 91 to 0302 99||||||||||||||||||||
|0302 54|– – Hake (_Merluccius_ spp.,_ Urophycis_ <br>spp.)||||||||||||||||||||
||– – – Hake of the genus_ Merluccius_||||||||||||||||||||
|0302 54 11|– – – – Cape<br>hake<br>(shallow-water<br>hake) (_Merluccius_<br>_capensis_) <br>and deepwater hake (deepwater<br>Cape<br>hake)<br>(_Merluccius_<br>_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<br>hake<br>(_Merluccius_<br>_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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>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<br>other fish meat of heading 0304||||||||||||||||||||
||– Tunas<br>(of<br>the<br>genus <br>_Thunnus_),<br>skipjack<br>or<br>stripe-bellied<br>bonito<br>(_Euthynnus_ (_Katsuwonus_)_ pelamis_),<br>excluding<br>edible<br>fish<br>offal<br>of<br>subheadings 0303 91 to 0303 99||||||||||||||||||||
|0303 45|– – Atlantic and Pacific bluefin tuna<br>(_Thunnus_<br>_thynnus_, <br>_Thunnus_<br>_orientalis_)||||||||||||||||||||
||– – – Pacific bluefin tuna (_Thunnus_<br>_orientalis_)||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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,<br>Euclichthyidae,<br>Gadidae,<br>Macro­<br>uridae, Melanonidae, Merlucciidae,<br>Moridae<br>and<br>Muraenolepididae,<br>excluding<br>edible<br>fish<br>offal<br>of<br>subheadings 0303 91 to 0303 99||||||||||||||||||||
|0303 66|– – Hake (_Merluccius_ spp.,_ Urophycis_ <br>spp.)||||||||||||||||||||
||– – – Hake of the genus_ Merluccius_||||||||||||||||||||
|0303 66 11|– – – – Cape<br>hake<br>(shallow-water<br>hake) (_Merluccius_<br>_capensis_) <br>and deepwater hake (deepwater<br>Cape<br>hake)<br>(_Merluccius_<br>_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|<br>– – – – Argentine<br>hake<br>(Southwest<br>Atlantic<br>hake)<br>(_Merluccius_<br>_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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0303 66 13|– – – – Southern<br>hake<br>(_Merluccius_<br>_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<br>of subheadings 0303 91 to 0303 99||||||||||||||||||||
|0303 81|– – Dogfish and other sharks||||||||||||||||||||
|0303 81 40|– – – Blue shark (_Prionace glauca_)|8.0 %|B7|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 %|B7|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<br>sea<br>bass<br>(_Dicen­_<br>_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<br>or not minced), fresh, chilled or frozen||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>rotidae, Euclichthyidae, Gadidae,<br>Macrouridae, Melanonidae, Merluc­<br>ciidae, Moridae and Muraenole­<br>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_<br>_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|<br>– – – Picked<br>dogfish<br>(_Squalus_<br>_acanthias_) <br>and<br>catsharks<br>(_Scyliorhinus_ spp.)|7.5 %|B7|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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0304 96 20|– – – Porbeagle shark (_Lamna nasus_)|7.5 %|B7|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 %|B7|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 %|B7|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 %|B7|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 %|B7|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<br>fish, whether or not cooked before or<br>during the smoking process; flours,<br>meals and pellets of fish, fit for human<br>consumption||||||||||||||||||||
||– Fish fillets, dried, salted or in brine,<br>but not smoked||||||||||||||||||||
|0305 39|– – Other||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0305 39 50|– – – Lesser<br>or<br>Greenland<br>halibut<br>(_Reinhardtius_<br>_hippoglossoides_),<br>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<br>and fish in brine, other than edible<br>fish offal||||||||||||||||||||
|0305 69|– – Other||||||||||||||||||||
|0305 69 30|– – – Atlantic halibut (_Hippoglossus_<br>_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,<br>live, fresh, chilled, frozen, dried, salted<br>or in brine; smoked crustaceans, whether<br>in shell or not, whether or not cooked<br>before or during the smoking process;<br>crustaceans,<br>in<br>shell,<br>cooked<br>by<br>steaming or by boiling in water,<br>whether or not chilled, frozen, dried,<br>salted or in brine; flours, meals and<br>pellets of crustaceans, fit for human<br>consumption||||||||||||||||||||
||<br>– Frozen||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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_, <br>other<br>than<br>of<br>the<br>species <br>_Crangon crangon_|12.0 %|B7||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<br>(_Pandalus_ spp.,_ Crangon crangon_)||||||||||||||||||||
||– – – Shrimps of the species_ Crangon_<br>_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_, <br>other<br>than<br>of<br>the<br>species <br>_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 %|
||<br>– Other||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0306 91 00|– – Rock lobster and other sea crawfish<br>(_Palinurus_ spp.,_ Panulirus_ spp., <br>_Jasus_ spp.)|12.5 %|B7||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<br>lobsters<br>(_Nephrops_<br>_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<br>(_Pandalus_ <br>spp., <br>_Crangon_<br>_crangon_)||||||||||||||||||||
||– – – – Shrimps<br>of<br>the<br>species <br>_Crangon crangon_||||||||||||||||||||
|0306 95 11|– – – – – Cooked by steaming or by<br>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 %|B7||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 %|
||<br>– – – Other shrimps and prawns||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0306 95 30|– – – – Shrimps<br>of<br>the<br>family<br>Pandalidae, other than of the<br>genus_ Pandalus_|12.0 %|B7||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_, <br>other<br>than<br>of<br>the species <br>_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 %|B7||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,<br>fresh, chilled, frozen, dried, salted or in<br>brine; smoked molluscs, whether in<br>shell or not, whether or not cooked<br>before or during the smoking process;<br>flours, meals and pellets of molluscs,<br>fit for human consumption||||||||||||||||||||
||– Scallops, including queen scallops, of<br>the genera_ Pecten_,_ Chlamys_ or_ Placo­_<br>_pecten_||||||||||||||||||||
|0307 21 00|<br>– – Live, fresh or chilled|8.0 %|B7|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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0307 22|– – Frozen||||||||||||||||||||
|0307 22 10|– – – Coquilles St Jacques (_Pecten_<br>_maximus_)|8.0 %|B7|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 %|B7|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 %|B7|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|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED|
|0507|Ivory,<br>tortoiseshell,<br>whalebone<br>and<br>whalebone hair, horns, antlers, hooves,<br>nails, claws and beaks, unworked or<br>simply prepared but not cut to shape;<br>powder and waste of these products||||||||||||||||||||
|0507 90 00|– Other||X||||||||||||||||||
|II|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|SECTION II - VEGETABLE PRODUCTS|
|07|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS|
|0702 00 00|Tomatoes, fresh or chilled|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|<br>Entry price|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0707 00|Cucumbers and gherkins, fresh or<br>chilled||||||||||||||||||||
|0707 00 05|– Cucumbers|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0709|Other vegetables, fresh or chilled||||||||||||||||||||
||– Other||||||||||||||||||||
|0709 91 00|– – Globe artichokes|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0709 93|– – Pumpkins,<br>squash<br>and<br>gourds<br>(_Cucurbita_ spp.)||||||||||||||||||||
|0709 93 10|– – – Courgettes|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|08|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS|
|0805|Citrus fruit, fresh or dried||||||||||||||||||||
|0805 10|– Oranges||||||||||||||||||||
||– – Sweet oranges, fresh||||||||||||||||||||
|0805 10 22|– – – Navel oranges|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0805 10 24|– – – White oranges|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0805 10 28|– – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
||– Mandarins (including tangerines and<br>satsumas); clementines, wilkings and<br>similar citrus hybrids||||||||||||||||||||
|0805 21|– – Mandarins<br>(including<br>tangerines<br>and satsumas)||||||||||||||||||||
|0805 21 10|– – – Satsumas|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0805 21 90|– – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0805 22 00|– – Clementines|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0805 29 00|– – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0805 50|– Lemons<br>(_Citrus_<br>_limon_, <br>_Citrus_<br>_limonum_) <br>and<br>limes<br>(_Citrus_<br>_aurantifolia_,_ Citrus latifolia_)||||||||||||||||||||
|0805 50 10|– – Lemons<br>(_Citrus_<br>_limon_, <br>_Citrus_<br>_limonum_)|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0806|Grapes, fresh or dried||||||||||||||||||||
|0806 10|– Fresh||||||||||||||||||||
|0806 10 10|– – Table grapes|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0808|Apples, pears and quinces, fresh||||||||||||||||||||
|0808 10|– Apples||||||||||||||||||||
|0808 10 80|– – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0808 30|– Pears||||||||||||||||||||
|0808 30 90|– – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0809|Apricots, cherries, peaches (including<br>nectarines), plums and sloes, fresh||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0809 10 00|– Apricots|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
||– Cherries||||||||||||||||||||
|0809 21 00|– – Sour cherries (_Prunus cerasus_)|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0809 29 00|– – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0809 30|– Peaches, including nectarines||||||||||||||||||||
|0809 30 10|– – Nectarines|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0809 30 90|– – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|0809 40|– Plums and sloes||||||||||||||||||||
|0809 40 05|– – Plums|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|10|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|CHAPTER 10 - CEREALS|
|1006|<br>Rice||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>than 2 but less than 3||X||||||||||||||||||
|1006 10 79|– – – – Of a length/width ratio equal to<br>or greater than 3||X||||||||||||||||||
|1006 20|– Husked (brown) rice||||||||||||||||||||
||– – Parboiled||||||||||||||||||||
|1006 20 11|– – – Round grain||X||||||||||||||||||
|1006 20 13|<br>– – – Medium grain||X||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Long grain||||||||||||||||||||
|1006 20 15|– – – – Of a length/width ratio greater<br>than 2 but less than 3||X||||||||||||||||||
|1006 20 17|– – – – Of a length/width ratio equal to<br>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<br>than 2 but less than 3||X||||||||||||||||||
|1006 20 98|– – – – Of a length/width ratio equal to<br>or greater than 3||X||||||||||||||||||
|1006 30|– Semi-milled or wholly milled rice,<br>whether or not polished or glazed||||||||||||||||||||
||– – Semi-milled rice||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Parboiled||||||||||||||||||||
|1006 30 21|– – – – Round grain||X||||||||||||||||||
|1006 30 23|– – – – Medium grain||X||||||||||||||||||
||– – – – Long grain||||||||||||||||||||
|1006 30 25|– – – – – Of<br>a <br>length/width<br>ratio<br>greater than 2 but less than 3||X||||||||||||||||||
|1006 30 27|– – – – – Of a length/width ratio equal<br>to or greater than 3||X||||||||||||||||||
||– – – Other||||||||||||||||||||
|1006 30 42|– – – – Round grain||X||||||||||||||||||
|1006 30 44|– – – – Medium grain||X||||||||||||||||||
||– – – – Long grain||||||||||||||||||||
|1006 30 46|<br>– – – – – Of<br>a <br>length/width<br>ratio<br>greater than 2 but less than 3||X||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1006 30 48|– – – – – Of a length/width ratio equal<br>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<br>a <br>length/width<br>ratio<br>greater than 2 but less than 3||X||||||||||||||||||
|1006 30 67|– – – – – Of a length/width ratio equal<br>to or greater than 3||X||||||||||||||||||
||– – – Other||||||||||||||||||||
|1006 30 92|– – – – Round grain||X||||||||||||||||||
|1006 30 94|– – – – Medium grain||X||||||||||||||||||
||– – – – Long grain||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1006 30 96|– – – – – Of<br>a <br>length/width<br>ratio<br>greater than 2 but less than 3||X||||||||||||||||||
|1006 30 98|– – – – – Of a length/width ratio equal<br>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|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN|
|1102|Cereal flours other than of wheat or<br>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|<br>– – – Of rice||X||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1103 20|– Pellets||||||||||||||||||||
|1103 20 50|– – Of rice||X||||||||||||||||||
|1104|Cereal grains otherwise worked (for<br>example, hulled, rolled, flaked, pearled,<br>sliced or kibbled), except rice of<br>heading 1006; germ of cereals, whole,<br>rolled, flaked or ground||||||||||||||||||||
||– Rolled or flaked grains||||||||||||||||||||
|1104 19|– – Of other cereals||||||||||||||||||||
||– – – Other||||||||||||||||||||
|1104 19 91|– – – – Flaked rice||X||||||||||||||||||
|12|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|<br>CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1212|Locust beans, seaweeds and other algae,<br>sugar beet and sugar cane, fresh, chilled,<br>frozen or dried, whether or not ground;<br>fruit stones and kernels and other<br>vegetable products (including unroasted<br>chicory roots of the variety_ Cichorium_<br>_intybus_<br>_sativum_) <br>of<br>a <br>kind<br>used<br>primarily for human consumption, not<br>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 VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|
|16|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|
|1604|Prepared or preserved fish; caviar and<br>caviar substitutes prepared from fish<br>eggs||||||||||||||||||||
|1604 20|– Other prepared or preserved fish||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other||||||||||||||||||||
|1604 20 90|– – – Of other fish|14.0 %|B7|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<br>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 %|
||<br>– Other aquatic invertebrates||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|CHAPTER 18 - COCOA AND COCOA PREPARATIONS|
|1806|Chocolate and other food preparations<br>containing cocoa||||||||||||||||||||
|1806 10|– Cocoa<br>powder,<br>containing<br>added<br>sugar or other sweetening matter||||||||||||||||||||
|1806 10 15|– – Containing<br>no<br>sucrose<br>or<br>containing less than 5 % by<br>weight of sucrose (including invert<br>sugar expressed as sucrose) or isog­<br>lucose expressed as sucrose|8.0 %|R7<br>(-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|<br>– – Containing 5 % or more but less<br>than 65 % by weight of sucrose<br>(including invert sugar expressed<br>as<br>sucrose)<br>or<br>isoglucose<br>expressed as sucrose|8.0 % +<br>25.20<br>EUR/<br>100 kg|R7<br>(-25 %)|S|7.8 %+<br>24.41<br>EUR/<br>100 kg|7.5 % +<br>23.63<br>EUR/<br>100 kg|7.3 % +<br>22.84<br>EUR/<br>100 kg|7.0 % +<br>22.05<br>EUR/<br>100 kg|6.8 % +<br>21.26<br>EUR/<br>100 kg|6.5 % +<br>20.48<br>EUR/<br>100 kg|6.3 % +<br>19.69<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90<br>EUR/<br>100 kg|6.0 % +<br>18.90 EUR/<br>100 kg|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1806 10 30|– – Containing 65 % or more but less<br>than 80 % by weight of sucrose<br>(including invert sugar expressed<br>as<br>sucrose)<br>or<br>isoglucose<br>expressed as sucrose|8.0 % +<br>31.40<br>EUR/<br>100kg|R7<br>(-25 %)|S|7.8 % +<br>30.42<br>EUR/<br>100 kg|7.5 % +<br>29.44<br>EUR/<br>100 kg|7.3 % +<br>28.46<br>EUR/<br>100 kg|7.0 % +<br>27.48<br>EUR/<br>100 kg|6.8 % +<br>26.49<br>EUR/<br>100 kg|6.5 % +<br>25.51<br>EUR/<br>100 kg|6.3 % +<br>24.53<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55<br>EUR/<br>100 kg|6.0 % +<br>23.55 EUR/<br>100 kg|
|1806 10 90|– – Containing 80 % or more by<br>weight of sucrose (including invert<br>sugar expressed as sucrose) or isog­<br>lucose expressed as sucrose|8.0 % +<br>41.90<br>EUR/<br>100 kg|R7<br>(-25 %)|S|7.8 % +<br>40.59<br>EUR/<br>100 kg|7.5 % +<br>39.28<br>EUR/<br>100 kg|7.3 % +<br>37.97<br>EUR/<br>100 kg|7.0 %+<br>36.66<br>EUR/<br>100 kg|6.8 % +<br>35.35<br>EUR/<br>100 kg|6.5 % +<br>34.04<br>EUR/<br>100 kg|6.3 % +<br>32.73<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43<br>EUR/<br>100 kg|6.0 % +<br>31.43 EUR/<br>100 kg|
|19|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS|
|1901|Malt extract; food preparations of flour,<br>groats, meal, starch or malt extract, not<br>containing cocoa or containing less than<br>40 % by weight of cocoa calculated on<br>a totally defatted basis, not elsewhere<br>specified or included; food preparations<br>of goods of headings 0401 to 0404, not<br>containing cocoa or containing less than<br>5 % by weight of cocoa calculated on a<br>totally defatted basis, not elsewhere<br>specified or included||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1901 10 00|– Preparations suitable for infants or<br>young children, put up for retail sale|7.6 % +<br>EA|R10<br>(-66 %)||7.1 % +<br>0.940<br>EA|6.7 % +<br>0.880<br>EA|6.2 % +<br>0.820<br>EA|5.8 % +<br>0.760<br>EA|5.3 % +<br>0.700<br>EA|4.9 % +<br>0.640<br>EA|4.4 % +<br>0.580<br>EA|4.0 % +<br>0.520<br>EA|3.5 % +<br>0.460<br>EA|3.0 % +<br>0.400<br>EA|2.6 % +<br>0.340<br>EA|2.6 % +<br>0.340<br>EA|2.6 % +<br>0.340<br>EA|2.6 % +<br>0.340<br>EA|2.6 % +<br>0.340<br>EA|2.6 % +<br>0.340 EA|
|1901 20 00|– Mixes and doughs for the preparation<br>of bakers' wares of heading 1905|7.6 % +<br>EA|R7<br>(-25 %)||7.4 % +<br>0.968<br>EA|7.1 % +<br>0.937<br>EA|6.9 % +<br>0.906<br>EA|6.7 % +<br>0.875<br>EA|6.4 % +<br>0.843<br>EA|6.2 % +<br>0.812<br>EA|5.9 % +<br>0.781<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750 EA|
|1901 90|– Other||||||||||||||||||||
||– – Other||||||||||||||||||||
|1901 90 99|– – – Other|7.6 % +<br>EA|R10<br>(-25 %)|S|7.4 % +<br>0.977<br>EA|7.3 % +<br>0.954<br>EA|7.1 % +<br>0.931<br>EA|6.9 % +<br>0.909<br>EA|6.7 % +<br>0.886<br>EA|6.6 % +<br>0.863<br>EA|6.4 % +<br>0.840<br>EA|6.2 % +<br>0.818<br>EA|6.0 % +<br>0.796<br>EA|5.9 % +<br>0.772<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750<br>EA|5.7 % +<br>0.750 EA|
|1904|Prepared foods obtained by the swelling<br>or roasting of cereals or cereal products<br>(for example, corn flakes); cereals (other<br>than maize (corn)) in grain form or in<br>the form of flakes or other worked<br>grains (except flour, groats and meal),<br>pre-cooked or otherwise prepared, not<br>elsewhere specified or included||||||||||||||||||||
|1904 10|<br>– Prepared foods obtained by<br>the<br>swelling or roasting of cereals or<br>cereal products||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1904 10 30|– – Obtained from rice||X||||||||||||||||||
|1904 10 90|– – Other|5.1 % +<br>33.60<br>EUR/<br>100 kg|R7<br>(-50 %)|S|4.8 % +<br>31.50<br>EUR/<br>100 kg|4.5 % +<br>29.40<br>EUR/<br>100 kg|4.1 % +<br>27.30<br>EUR/<br>100 kg|3.8 % +<br>25.20<br>EUR/<br>100 kg|3.5 % +<br>23.10<br>EUR/<br>100 kg|3.2 % +<br>21.00<br>EUR/<br>100 kg|2.9 % +<br>18.90<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80 EUR/<br>100 kg|
|1904 20|– Prepared<br>foods<br>obtained<br>from<br>unroasted<br>cereal<br>flakes or<br>from<br>mixtures of unroasted cereal flakes<br>and roasted cereal flakes or swelled<br>cereals||||||||||||||||||||
||– – Other||||||||||||||||||||
|1904 20 95|– – – Obtained from rice||X||||||||||||||||||
|1904 20 99|– – – Other|5.1 % +<br>33.60<br>EUR/<br>100 kg|R7<br>(-50 %)|S|4.8 % +<br>31.50<br>EUR/<br>100 kg|4.5 % +<br>29.40<br>EUR/<br>100 kg|4.1 % +<br>27.30<br>EUR/<br>100 kg|3.8 % +<br>25.20<br>EUR/<br>100 kg|3.5 % +<br>23.10<br>EUR/<br>100 kg|3.2 % +<br>21.00<br>EUR/<br>100 kg|2.9 % +<br>18.90<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80<br>EUR/<br>100 kg|2.6 % +<br>16.80 EUR/<br>100 kg|
|1904 30 00|<br>– Bulgur wheat|8.3 % +<br>25.70<br>EUR/<br>100 kg|R10<br>(-25 %)|S|8.1 % +<br>25.12<br>EUR/<br>100 kg|7.9 % +<br>24.53<br>EUR/<br>100 kg|7.7 % +<br>23.95<br>EUR/<br>100 kg|7.5 % +<br>23.36<br>EUR/<br>100 kg|7.4 % +<br>22.78<br>EUR/<br>100 kg|7.2 % +<br>22.20<br>EUR/<br>100 kg|7.0 % +<br>21.61<br>EUR/<br>100 kg|6.8 % +<br>21.03<br>EUR/<br>100 kg|6.6 % +<br>20.44<br>EUR/<br>100 kg|6.4 % +<br>19.86<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28 EUR/<br>100 kg|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1904 90|– Other||||||||||||||||||||
|1904 90 10|– – Obtained from rice||X||||||||||||||||||
|1904 90 80|– – Other|8.3 % +<br>25.70<br>EUR/<br>100 kg|R10<br>(-25 %)|S|8.1 % +<br>25.12<br>EUR/<br>100 kg|7.9 % +<br>24.53<br>EUR/<br>100 kg|7.7 % +<br>23.95<br>EUR/<br>100 kg|7.5 % +<br>23.36<br>EUR/<br>100 kg|7.4 % +<br>22.78<br>EUR/<br>100 kg|7.2 % +<br>22.20<br>EUR/<br>100 kg|7.0 % +<br>21.61<br>EUR/<br>100 kg|6.8 % +<br>21.03<br>EUR/<br>100 kg|6.6 % +<br>20.44<br>EUR/<br>100 kg|6.4 % +<br>19.86<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28<br>EUR/<br>100 kg|6.2 % +<br>19.28 EUR/<br>100 kg|
|20|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS|
|2009|Fruit juices (including grape must) and<br>vegetable juices, unfermented and not<br>containing added spirit, whether or not<br>containing<br>added<br>sugar<br>or<br>other<br>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<br>100 kg net weight|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|2009 69|– – Other||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Of a Brix value exceeding 67||||||||||||||||||||
|2009 69 19|– – – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
||– – – Of a Brix value exceeding 30 but<br>not exceeding 67||||||||||||||||||||
||– – – – Of a value exceeding € 18 per<br>100 kg net weight||||||||||||||||||||
|2009 69 51|– – – – – Concentrated|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|2009 69 59|– – – – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|21|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS|
|2101|<br>Extracts, essences and concentrates, of<br>coffee, tea or maté and preparations<br>with a basis of these products or with<br>a basis of coffee, tea or maté; roasted<br>chicory<br>and<br>other<br>roasted<br>coffee<br>substitutes, and extracts, essences and<br>concentrates thereof||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Extracts, essences and concentrates,<br>of coffee, and preparations with a<br>basis of these extracts, essences or<br>concentrates or with a basis of coffee||||||||||||||||||||
|2101 12|– – Preparations with a basis of these<br>extracts, essences or concentrates<br>or with a basis of coffee||||||||||||||||||||
|2101 12 92|– – – Preparations with a basis of these<br>extracts, essences or concentrates<br>of coffee|11.5 %|R5<br>(-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 % +<br>EA|R10<br>(-50 %)|S|8.6 % +<br>0.954<br>EA|8.2 % +<br>0.909<br>EA|7.8 % +<br>0.863<br>EA|7.4 % +<br>0.818<br>EA|7.0 % +<br>0.772<br>EA|6.5 % +<br>0.727<br>EA|6.1 % +<br>0.681<br>EA|5.7 % +<br>0.636<br>EA|5.3 % +<br>0.590<br>EA|4.9 % +<br>0.545<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500 EA|
|2101 20|– Extracts, essences and concentrates,<br>of tea or maté, and preparations with<br>a basis of these extracts, essences or<br>concentrates, or with a basis of tea or<br>maté||||||||||||||||||||
||– – Preparations||||||||||||||||||||
|2101 20 98|<br>– – – Other|6.5 % +<br>EA|R10<br>(-50 %)|S|6.2 % +<br>0.954<br>EA|5.9 % +<br>0.909<br>EA|5.6 % +<br>0.863<br>EA|5.3 % +<br>0.818<br>EA|5.0 % +<br>0.772<br>EA|4.7 % +<br>0.727<br>EA|4.4 % +<br>0.681<br>EA|4.1 % +<br>0.636<br>EA|3.8 % +<br>0.590<br>EA|3.5 % +<br>0.545<br>EA|3.3 % +<br>0.500<br>EA|3.3 % +<br>0.500<br>EA|3.3 % +<br>0.500<br>EA|3.3 % +<br>0.500<br>EA|3.3 % +<br>0.500<br>EA|3.3 % +<br>0.500 EA|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2105 00|Ice cream and other edible ice, whether<br>or not containing cocoa||||||||||||||||||||
||– Containing by weight of milkfats||||||||||||||||||||
|2105 00 91|– – 3 % or more but less than 7 %|8.0 % +<br>38.50<br>EUR/<br>100 kg<br>MAX<br>18.1 %<br>+ 7.00<br>EUR/<br>100 kg|R5<br>(-70 %)|S|7.1 % +<br>34.01<br>EUR/<br>100 kg<br>MAX<br>16.0 %<br>+ 6.18<br>EUR/<br>100 kg|6.1 % +<br>29.52<br>EUR/<br>100 kg<br>MAX<br>13.9 %<br>+ 5.37<br>EUR/<br>100 kg|5.2 % +<br>25.03<br>EUR/<br>100 kg<br>MAX<br>11.8 %<br>+ 4.55<br>EUR/<br>100 kg|4.3 % +<br>20.53<br>EUR/<br>100 kg<br>MAX<br>9.7 % +<br>3.73<br>EUR/<br>100 kg|3.3 % +<br>16.04<br>EUR/<br>100 kg<br>MAX<br>7.5 % +<br>2.92<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55<br>EUR/<br>100 kg<br>MAX<br>5.4 % +<br>2.10<br>EUR/<br>100 kg|2.4 % +<br>11.55 EUR/<br>100 kg<br>MAX 5.4<br>% + 2.10<br>EUR/<br>100 kg|
|2105 00 99|– – 7 % or more|7.9 % +<br>54.00<br>EUR/<br>100 kg<br>MAX<br>17.8 %<br>+ 6.90<br>EUR/<br>100 kg|R5<br>(-70 %)|S|7.0 % +<br>47.70<br>EUR/<br>100 kg<br>MAX<br>15.7 %<br>+ 6.10<br>EUR/<br>100 kg|6.1 % +<br>41.40<br>EUR/<br>100 kg<br>MAX<br>13.6 %<br>+ 5.29<br>EUR/<br>100 kg|5.1 % +<br>35.10<br>EUR/<br>100 kg<br>MAX<br>11.6 %<br>+ 4.49<br>EUR/<br>100 kg|4.2 % +<br>28.80<br>EUR/<br>100 kg<br>MAX<br>9.5 % +<br>3.68<br>EUR/<br>100 kg|3.3 % +<br>22.50<br>EUR/<br>100 kg<br>MAX<br>7.4 % +<br>2.88<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20<br>EUR/<br>100 kg<br>MAX<br>5.3 % +<br>2.07<br>EUR/<br>100 kg|2.4 % +<br>16.20 EUR/<br>100 kg<br>MAX 5.3<br>% + 2.07<br>EUR/<br>100 kg|
|2106|Food<br>preparations<br>not<br>elsewhere<br>specified or included||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2106 10|– Protein concentrates and textured<br>protein substances||||||||||||||||||||
|2106 10 80|– – Other|0.0 % +<br>EA|R7<br>(-70 %)|S|0.0 % +<br>0.912<br>EA|0.0 % +<br>0.825<br>EA|0.0 % +<br>0.737<br>EA|0.0 % +<br>0.650<br>EA|0.0 % +<br>0.562<br>EA|0.0 % +<br>0.475<br>EA|0.0 % +<br>0.387<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300<br>EA|0.0 % +<br>0.300 EA|
|2106 90|– Other||||||||||||||||||||
||– – Other||||||||||||||||||||
|2106 90 98|– – – Other|9.0 % +<br>EA|R5<br>(-50 %)|S|8.3 % +<br>0.916<br>EA|7.5 % +<br>0.833<br>EA|6.8 % +<br>0.750<br>EA|6 % +<br>0.666<br>EA|5.3 % +<br>0.583<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500<br>EA|4.5 % +<br>0.500 EA|
|22|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR|
|2204|Wine of fresh grapes, including fortified<br>wines; grape must other than that of<br>heading 2009||||||||||||||||||||
|2204 30|– Other grape must||||||||||||||||||||
||– – Other||||||||||||||||||||
||<br>– – – Of a density of 1.33 g/cm 3 or<br>less at 20 °C and of an actual<br>alcoholic strength by volume not<br>exceeding 1 % vol||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2204 30 92|– – – – Concentrated|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|2204 30 94|– – – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
||– – – Other||||||||||||||||||||
|2204 30 96|– – – – Concentrated|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|2204 30 98|– – – – Other|Entry<br>price|Entry<br>price||Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry<br>price|Entry price|
|23|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER|
|2309|Preparations of a kind used in animal<br>feeding||||||||||||||||||||
|2309 90|– Other||||||||||||||||||||
|2309 90 10|– – Fish or marine mammal solubles|3.8 %|B7|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|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|
|29|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|<br>CHAPTER 29 - ORGANIC CHEMICALS|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES|
|2933|Heterocyclic compounds with nitrogen<br>hetero-atom(s) only||||||||||||||||||||
||– Other||||||||||||||||||||
|2933 92 00|– – Azinphos-methyl (ISO)|6.5 %|B3||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 %|B3||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<br>not chemically defined; other hetero­<br>cyclic compounds||||||||||||||||||||
||– Other||||||||||||||||||||
|2934 99|– – Other||||||||||||||||||||
|2934 99 90|– – – Other|6.5 %|B3||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 DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS|
|3215|Printing ink, writing or drawing ink and<br>other inks, whether or not concentrated<br>or solid||||||||||||||||||||
||– Printing ink||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|3215 19|– – Other||||||||||||||||||||
|3215 19 90|– – – Other|6.5 %|B3||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 %|B7||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 ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF|
|39|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF|
||II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES|
|3923|Articles for the conveyance or packing<br>of goods, of plastics; stoppers, lids, caps<br>and other closures, of plastics||||||||||||||||||||
|3923 10|– Boxes, cases, crates and similar<br>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|<br>– – 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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|3926|Other articles of plastics and articles of<br>other materials of headings 3901 to<br>3914||||||||||||||||||||
|3926 90|– Other||||||||||||||||||||
||– – Other||||||||||||||||||||
|3926 90 97|– – – Other|6.5 %|B7||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|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|CHAPTER 40 - RUBBER AND ARTICLES THEREOF|
|4011|New pneumatic tyres, of rubber||||||||||||||||||||
|4011 30 00|– Of a kind used on aircraft|4.5 %|B3||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 %|B3||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,<br>mining<br>or<br>industrial<br>handling<br>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 %|B3||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|XII|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND<br>ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR|
|64|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES|
|6402|Other footwear with outer soles and<br>uppers of rubber or plastics||||||||||||||||||||
||– Other footwear||||||||||||||||||||
|6402 99|– – Other||||||||||||||||||||
|6402 99 05|– – – Incorporating a protective metal<br>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<br>of straps or which has one or<br>several pieces cut out||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6402 99 31|– – – – – – With<br>sole<br>and<br>heel<br>combined having a height<br>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<br>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<br>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<br>be identified as men's<br>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|<br>– – – – – – – – 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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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,<br>plastics, leather or composition leather<br>and uppers of textile materials||||||||||||||||||||
||– Footwear with outer soles of rubber<br>or plastics||||||||||||||||||||
|6404 19|– – Other||||||||||||||||||||
|6404 19 10|– – – Slippers<br>and<br>other<br>indoor<br>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<br>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||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6405 90 10|– – With outer soles of rubber, plastics,<br>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, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|
|69|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|CHAPTER 69 - CERAMIC PRODUCTS|
||I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|I.<br>GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS|
|6903|Other refractory ceramic goods (for<br>example, retorts, crucibles, muffles,<br>nozzles, plugs, supports, cupels, tubes,<br>pipes, sheaths and rods), other than<br>those of siliceous fossil meals or of<br>similar siliceous earths||||||||||||||||||||
|6903 90|– Other||||||||||||||||||||
|6903 90 90|– – Other|5.0 %|B3||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|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|CHAPTER 70 - GLASS AND GLASSWARE|
|7002|<br>Glass in balls (other than microspheres<br>of heading 7018), rods or tubes,<br>unworked||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|7002 20|– Rods||||||||||||||||||||
|7002 20 10|– – Of optical glass|3.0 %|B3||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 %|B3||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<br>articles thereof (for example, yarn,<br>woven fabrics)||||||||||||||||||||
||– Slivers, rovings, yarn and chopped<br>strands||||||||||||||||||||
|7019 19|– – Other||||||||||||||||||||
|7019 19 10|– – – Of filaments|7.0 %|B5||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|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL|
|76|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF|
|7604|Aluminium bars, rods and profiles||||||||||||||||||||
||– Of aluminium alloys||||||||||||||||||||
|7604 29|<br>– – Other||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|7604 29 90|– – – Profiles|7.5 %|B5||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<br>or backed with paper, paperboard,<br>plastics or similar backing materials) of<br>a thickness (excluding any backing) not<br>exceeding 0.2 mm||||||||||||||||||||
||– Not backed||||||||||||||||||||
|7607 11|– – Rolled but not further worked||||||||||||||||||||
|7607 11 90|– – – Of a thickness of not less than<br>0.021 mm but not more than<br>0.2 mm|7.5 %|B5||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<br>0.021 mm but not more than<br>0.2 mm|7.5 %|B5||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<br>the like, of aluminium, not electrically<br>insulated||||||||||||||||||||
|7614 10 00|– With steel core|6.0 %|B5||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||||||||||||||||||||
||<br>– Other||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|7616 99|– – Other||||||||||||||||||||
|7616 99 90|– – – Other|6.0 %|B5||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|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF|
|8108|Titanium and articles thereof, including<br>waste and scrap||||||||||||||||||||
|8108 20 00|– Unwrought titanium; powders|5.0 %|B5||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 %|B5||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|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL|
|8207|<br>Interchangeable tools for hand tools,<br>whether or not power-operated, or for<br>machine<br>tools<br>(for<br>example,<br>for<br>pressing, stamping, punching, tapping,<br>threading, drilling, boring, broaching,<br>milling, turning or screw driving),<br>including dies for drawing or extruding<br>metal, and rock-drilling or earth-boring<br>tools||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8207 30|– Tools for pressing, stamping or<br>punching||||||||||||||||||||
|8207 30 10|– – For working metal|2.7 %|B3||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<br>not (including pruning knives), other<br>than knives of heading 8208, and<br>blades therefor||||||||||||||||||||
||– Other||||||||||||||||||||
|8211 92 00|– – Other knives having fixed blades|8.5 %|B5||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<br>blades|8.5 %|B5||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, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|
|84|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF|
|8407|Spark-ignition reciprocating or rotary<br>internal combustion piston engines||||||||||||||||||||
|8407 90|– Other engines||||||||||||||||||||
||<br>– – Of a cylinder capacity exceeding<br>250 cm 3||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Other||||||||||||||||||||
|8407 90 90|– – – – Of a power exceeding 10 kW|4.2 %|B3||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<br>internal<br>combustion piston engines (diesel or<br>semi-diesel engines)||||||||||||||||||||
|8408 20|– Engines of a kind used for the<br>propulsion of vehicles of Chapter 87||||||||||||||||||||
|8408 20 10|– – For the industrial assembly of:<br>pedestrian-controlled<br>tractors<br>of<br>subheading<br>8701 10;<br>motor<br>vehicles of heading 8703; motor<br>vehicles of heading 8704 with an<br>engine of a cylinder capacity of<br>less<br>than<br>2,500 cm 3 ; <br>motor<br>vehicles of heading 8705|2.7 %|B3||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|<br>– – – – Not exceeding 15 kW|4.2 %|B3||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8408 90 43|– – – – Exceeding 15 kW but not<br>exceeding 30 kW|4.2 %|B3||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<br>exceeding 50 kW|4.2 %|B3||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<br>exceeding 100 kW|4.2 %|B3||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<br>exceeding 200 kW|4.2 %|B3||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<br>turbines||||||||||||||||||||
||– Turbojets||||||||||||||||||||
|8411 12|– – Of a thrust exceeding 25 kN||||||||||||||||||||
|8411 12 80|– – – Of a thrust exceeding 132 kN|2.7 %|B3||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 %|B3||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Parts||||||||||||||||||||
|8411 91 00|– – Of turbojets or turbopropellers|2.7 %|B3||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 %|B3||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 %|B3||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 %|B3||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<br>a motor-driven fan and elements for<br>changing the temperature and humidity,<br>including those machines in which the<br>humidity cannot be separately regulated||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8415 10|– Of a kind designed to be fixed to a<br>window,<br>wall,<br>ceiling<br>or<br>floor,<br>self-contained or ‘split-system’||||||||||||||||||||
|8415 10 90|– – Split-system|2.5 %|B3||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<br>and a valve for reversal of the<br>cooling/heat cycle (reversible heat<br>pumps)|2.7 %|B3||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<br>with lifting or handling equipment||||||||||||||||||||
|8427 20|– Other self-propelled trucks||||||||||||||||||||
||– – With a lifting height of 1 m or<br>more||||||||||||||||||||
|8427 20 19|– – – Other|4.5 %|B3||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|<br>Parts<br>suitable<br>for<br>use<br>solely<br>or<br>principally<br>with<br>the<br>machinery<br>of<br>headings 8425 to 8430||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8431 20 00|– Of machinery of heading 8427|4.0 %|B3||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<br>by removal of material, by laser or other<br>light or photon beam, ultrasonic, electro­<br>discharge,<br>electrochemical,<br>electron<br>beam,<br>ionic-beam<br>or<br>plasma<br>arc<br>processes; water-jet cutting machines||||||||||||||||||||
|8456 30|– Operated<br>by<br>electrodischarge<br>processes||||||||||||||||||||
||– – Numerically controlled||||||||||||||||||||
|8456 30 11|– – – Wire-cut|3.5 %|B3||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<br>removing metal||||||||||||||||||||
||– Horizontal lathes||||||||||||||||||||
|8458 11|– – Numerically controlled||||||||||||||||||||
|8458 11 20|– – – Turning centres|2.7 %|B3||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 %|
||<br>– – – Automatic lathes||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8458 11 41|– – – – Single spindle|2.7 %|B3||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 %|B3||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 %|B3||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<br>exceeding 30 mm|8.0 %|B7||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 %|B7||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<br>cone and tapered roller assemblies|8.0 %|B7||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 %|B5||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|<br>– Needle roller bearings|8.0 %|B7||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8482 50 00|– Other cylindrical roller bearings|8.0 %|B7||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<br>bearings|8.0 %|B5||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 %|B5||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 %|B5||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<br>shafts<br>(including<br>cam<br>shafts and crank shafts) and cranks;<br>bearing<br>housings<br>and<br>plain<br>shaft<br>bearings; gears and gearing; ball or<br>roller screws; gear boxes and other<br>speed<br>changers,<br>including<br>torque<br>converters;<br>flywheels<br>and<br>pulleys,<br>including pulley blocks; clutches and<br>shaft couplings (including universal<br>joints)||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8483 10|– Transmission shafts (including cam<br>shafts and crank shafts) and cranks||||||||||||||||||||
||– – Cranks and crank shafts||||||||||||||||||||
|8483 10 21|– – – Of cast iron or cast steel|4.0 %|B5||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 %|B5||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 %|B5||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 %|B5||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<br>or roller bearings|6.0 %|B5||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 THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES|
|8501|Electric<br>motors<br>and<br>generators<br>(excluding generating sets)||||||||||||||||||||
||<br>– Other DC motors; DC generators||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8501 32 00|– – Of an output exceeding 750 W but<br>not exceeding 75 kW|2.7 %|B3||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<br>(for example, rectifiers) and inductors||||||||||||||||||||
||– Other transformers||||||||||||||||||||
|8504 32 00|– – Having a power handling capacity<br>exceeding<br>1 <br>kVA<br>but<br>not<br>exceeding 16 kVA|3.7 %|B3||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<br>exceeding<br>16<br>kVA<br>but<br>not<br>exceeding 500 kVA|3.7 %|B3||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 %|B3||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 %|B3||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|<br>– Silver oxide|4.7 %|B3||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8506 50|– Lithium||||||||||||||||||||
|8506 50 10|– – Cylindrical cells|4.7 %|B3||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 %|B3||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 %|B3||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<br>batteries||||||||||||||||||||
|8506 80 80|– – Other|4.7 %|B3||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 %|B3||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<br>accumulators,<br>including<br>separators therefor, whether or not<br>rectangular (including square)||||||||||||||||||||
|8507 20|– Other lead-acid accumulators||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8507 20 80|– – Other|3.7 %|B7||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<br>function by their own source of energy<br>(for<br>example,<br>dry<br>batteries,<br>accumulators, magnetos), other than<br>lighting equipment of heading 8512||||||||||||||||||||
|8513 10 00|– Lamps|5.7 %|B3||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 %|B3||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<br>apparatus||||||||||||||||||||
|8519 20|– Apparatus<br>operated<br>by<br>coins,<br>banknotes, bank cards, tokens or by<br>other means of payment||||||||||||||||||||
||– – Other||||||||||||||||||||
|8519 20 91|<br>– – – With laser reading system|9.5 %|B5||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8527|Reception apparatus for radio-broad­<br>casting, whether or not combined, in<br>the<br>same<br>housing,<br>with<br>sound<br>recording or reproducing apparatus or a<br>clock||||||||||||||||||||
||– Radio-broadcast receivers not capable<br>of operating without an external<br>source of power, of a kind used in<br>motor vehicles||||||||||||||||||||
|8527 21|– – Combined with sound recording or<br>reproducing apparatus||||||||||||||||||||
||– – – Other||||||||||||||||||||
|8527 21 70|– – – – With laser reading system|14.0 %|B7||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<br>analogue and digital reading<br>system|14.0 %|B7||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 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8528|Monitors and projectors, not incor­<br>porating television reception apparatus;<br>reception<br>apparatus<br>for<br>television,<br>whether<br>or<br>not<br>incorporating<br>radio-broadcast receivers or sound or<br>video<br>recording<br>or<br>reproducing<br>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 %|B5||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<br>recorder or reproducer|14.0 %|B5||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 %|B5||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8528 72 40|– – – – With a screen of the liquid<br>crystal display (LCD) tech­<br>nology|14.0 %|B5||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<br>display<br>panel<br>(PDP)<br>tech­<br>nology|14.0 %|B5||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 %|B5||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<br>and other bases, equipped with two or<br>more apparatus of heading 8535 or<br>8536,<br>for<br>electric<br>control<br>or<br>the<br>distribution<br>of<br>electricity,<br>including<br>those<br>incorporating<br>instruments<br>or<br>apparatus of Chapter 90, and numerical<br>control apparatus, other than switching<br>apparatus of heading 8517||||||||||||||||||||
|8537 10|– For a voltage not exceeding 1,000 V||||||||||||||||||||
||– – Other||||||||||||||||||||
|8537 10 91|– – – Programmable memory contro­<br>llers|2.1 %|B5||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8537 10 98|– – – Other|2.1 %|B5||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<br>cathode valves and tubes (for example,<br>vacuum or vapour or gas filled valves<br>and<br>tubes,<br>mercury<br>arc<br>rectifying<br>valves and tubes, cathode ray tubes,<br>television camera tubes)||||||||||||||||||||
||– Cathode ray television picture tubes,<br>including video monitor cathode ray<br>tubes||||||||||||||||||||
|8540 11 00|– – Colour|14.0 %|B5||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 TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT|
|86|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;<br>MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS|
|8601|Rail locomotives powered from an<br>external source of electricity or by<br>electric accumulators||||||||||||||||||||
|8601 10 00|– Powered from an external source of<br>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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>rail<br>locomotives;<br>locomotive<br>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<br>railway<br>or<br>tramway<br>coaches, vans and trucks, other than<br>those of heading 8604||||||||||||||||||||
|8603 10 00|– Powered from an external source of<br>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<br>service<br>vehicles,<br>whether<br>or<br>not<br>self-propelled (for example, workshops,<br>cranes,<br>ballast<br>tampers,<br>trackliners,<br>testing coaches and track inspection<br>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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8605 00 00|Railway or tramway passenger coaches,<br>not self-propelled; luggage vans, post<br>office<br>coaches<br>and<br>other<br>special<br>purpose railway or tramway coaches,<br>not self-propelled (excluding those of<br>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<br>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,<br>other<br>than<br>those<br>of<br>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<br>designed<br>for<br>the<br>transport of highly radioactive<br>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<br>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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>or rolling stock||||||||||||||||||||
||– Bogies,<br>bissel-bogies,<br>axles<br>and<br>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<br>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<br>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||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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,<br>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|<br>– – – 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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>fittings; mechanical (including electro­<br>mechanical) signalling, safety or traffic<br>control<br>equipment<br>for<br>railways,<br>tramways, roads, inland waterways,<br>parking facilities, port installations or<br>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 STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF|
|8701|Tractors<br>(other<br>than<br>tractors<br>of<br>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<br>18<br>kW<br>but<br>not<br>exceeding 37 kW||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>37<br>kW<br>but<br>not<br>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<br>75<br>kW<br>but<br>not<br>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<br>or more persons, including the driver||||||||||||||||||||
|8702 10|– With<br>only<br>compression-ignition<br>internal combustion piston engine<br>(diesel or semi-diesel)||||||||||||||||||||
||<br>– – Of a cylinder capacity exceeding<br>2,500 cm 3||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>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<br>a <br>cylinder<br>capacity<br>not<br>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<br>both<br>compression-ignition<br>internal combustion piston engine<br>(diesel or semi-diesel) and electric<br>motor as motors for propulsion||||||||||||||||||||
|8702 20 10|– – Of a cylinder capacity exceeding<br>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<br>both<br>spark-ignition<br>internal<br>combustion<br>reciprocating<br>piston<br>engine and electric motor as motors<br>for propulsion||||||||||||||||||||
|8702 30 10|– – Of a cylinder capacity exceeding<br>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|<br>– – Of<br>a <br>cylinder<br>capacity<br>not<br>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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8702 40 00|– With<br>only<br>electric<br>motor<br>for<br>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<br>spark-ignition<br>internal<br>combustion piston engine||||||||||||||||||||
||– – – Of a cylinder capacity exceeding<br>2,800 cm 3||||||||||||||||||||
|8702 90 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 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<br>a <br>cylinder<br>capacity<br>not<br>exceeding 2,800 cm 3||||||||||||||||||||
|8702 90 31|– – – – New|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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703|Motor cars and other motor vehicles<br>principally designed for the transport<br>of<br>persons<br>(other<br>than<br>those<br>of<br>heading<br>8702),<br>including<br>station<br>wagons and racing cars||||||||||||||||||||
|8703 10|– Vehicles<br>specially<br>designed<br>for<br>travelling on snow; golf cars and<br>similar vehicles||||||||||||||||||||
|8703 10 11|– – Vehicles<br>specially<br>designed<br>for<br>travelling<br>on<br>snow,<br>with<br>compression-ignition<br>internal<br>combustion piston engine (diesel or<br>semi-diesel), or with spark-ignition<br>internal combustion piston engine|5.0 %|B7||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 %|B7||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<br>internal<br>combustion<br>reciprocating<br>piston engine||||||||||||||||||||
|8703 21|– – Of<br>a <br>cylinder<br>capacity<br>not<br>exceeding 1,000 cm 3||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703 21 10|– – – New|10.0 %|B7||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 %|B7||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<br>1,000<br>cm 3 <br>but not<br>exceeding<br>1,500 cm 3||||||||||||||||||||
|8703 22 10|– – – New|10.0 %|B7||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 %|B7||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<br>1,500<br>cm 3 <br>but not<br>exceeding<br>3,000 cm 3||||||||||||||||||||
||– – – New||||||||||||||||||||
|8703 23 11|– – – – Motor caravans|10.0 %|B7||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|<br>– – – – Other|10.0 %|B7||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703 23 90|– – – Used|10.0 %|B7||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<br>3,000 cm 3||||||||||||||||||||
|8703 24 10|– – – New|10.0 %|B7||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 %|B7||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<br>vehicles,<br>with<br>only<br>compression-ignition<br>internal<br>combustion piston engine (diesel or<br>semi-diesel)||||||||||||||||||||
|8703 31|– – Of<br>a <br>cylinder<br>capacity<br>not<br>exceeding 1,500 cm 3||||||||||||||||||||
|8703 31 10|– – – New|10.0 %|B7||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 %|B7||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<br>1,500<br>cm 3 <br>but not<br>exceeding<br>2,500 cm 3||||||||||||||||||||
||– – – New||||||||||||||||||||
|8703 32 11|– – – – Motor caravans|10.0 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703 32 19|– – – – Other|10.0 %|B7||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 %|B7||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<br>2,500 cm 3||||||||||||||||||||
||– – – New||||||||||||||||||||
|8703 33 11|– – – – Motor caravans|10.0 %|B7||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 %|B7||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 %|B7||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<br>vehicles,<br>with<br>both<br>spark-ignition<br>internal<br>combustion<br>reciprocating<br>piston<br>engine<br>and<br>electric<br>motor<br>as<br>motors<br>for<br>propulsion, other than those capable<br>of being charged by plugging to<br>external source of electric power||||||||||||||||||||
|8703 40 10|– – New|10.0 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703 40 90|– – Used|10.0 %|B7||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<br>vehicles,<br>with<br>both<br>compression-ignition<br>internal<br>combustion piston engine (diesel or<br>semi-diesel) and electric motor as<br>motors for propulsion, other than<br>those capable of being charged by<br>plugging<br>to<br>external<br>source<br>of<br>electric power|10.0 %|B7||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<br>vehicles,<br>with<br>both<br>spark-ignition<br>internal<br>combustion<br>reciprocating<br>piston<br>engine<br>and<br>electric<br>motor<br>as<br>motors<br>for<br>propulsion, capable of being charged<br>by plugging to external source of<br>electric power||||||||||||||||||||
|8703 60 10|– – New|10.0 %|B7||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 %|B7||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<br>vehicles,<br>with<br>both<br>compression-ignition<br>internal<br>combustion piston engine (diesel or<br>semi-diesel) and electric motor as<br>motors for propulsion, capable of<br>being<br>charged<br>by<br>plugging<br>to<br>external source of electric power|10.0 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8703 80|– Other vehicles, with only electric<br>motor for propulsion||||||||||||||||||||
|8703 80 10|– – New|10.0 %|B7||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 %|B7||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 %|B7||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<br>goods||||||||||||||||||||
||– Other,<br>with<br>compression-ignition<br>internal combustion piston engine<br>(diesel or semi-diesel)||||||||||||||||||||
|8704 21|– – Of a gross vehicle weight not<br>exceeding 5 tonnes||||||||||||||||||||
|8704 21 10|– – – Specially<br>designed<br>for<br>the<br>transport of highly radioactive<br>materials (_Euratom_)|3.5 %|B7||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<br>capacity exceeding 2,500 cm 3||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8704 21 31|– – – – – New|22.0 %|B7||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|– – – – – Used|22.0 %|B7||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<br>capacity<br>not<br>exceeding<br>2,500 cm 3||||||||||||||||||||
|8704 21 91|– – – – – New|10.0 %|B7||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|– – – – – Used|10.0 %|B7||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<br>a <br>gross<br>vehicle<br>weight<br>exceeding<br>5 <br>tonnes<br>but<br>not<br>exceeding 20 tonnes||||||||||||||||||||
|8704 22 10|– – – Specially<br>designed<br>for<br>the<br>transport of highly radioactive<br>materials (_Euratom_)|3.5 %|B7||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|– – – – New|22.0 %|B7||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|<br>– – – – Used|22.0 %|B7||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8704 23|– – Of<br>a <br>gross<br>vehicle<br>weight<br>exceeding 20 tonnes||||||||||||||||||||
|8704 23 10|– – – Specially<br>designed<br>for<br>the<br>transport of highly radioactive<br>materials (_Euratom_)|3.5 %|B7||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|– – – – New|22.0 %|B7||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 %|B7||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<br>combustion piston engine||||||||||||||||||||
|8704 31|– – Of a gross vehicle weight not<br>exceeding 5 tonnes||||||||||||||||||||
|8704 31 10|– – – Specially<br>designed<br>for<br>the<br>transport of highly radioactive<br>materials (_Euratom_)|3.5 %|B7||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<br>capacity exceeding 2,800 cm 3||||||||||||||||||||
|8704 31 31|– – – – – New|22.0 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8704 31 39|– – – – – Used|22.0 %|B7||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<br>capacity<br>not<br>exceeding<br>2,800 cm 3||||||||||||||||||||
|8704 31 91|– – – – – New|10.0 %|B7||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|– – – – – Used|10.0 %|B7||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<br>a <br>gross<br>vehicle<br>weight<br>exceeding 5 tonnes||||||||||||||||||||
|8704 32 10|– – – Specially<br>designed<br>for<br>the<br>transport of highly radioactive<br>materials (_Euratom_)|3.5 %|B7||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|– – – – New|22.0 %|B7||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 %|B7||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 %|B7||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8706 00|Chassis fitted with engines, for the<br>motor vehicles of headings 8701 to<br>8705||||||||||||||||||||
||– Chassis for tractors of heading 8701;<br>chassis for motor vehicles of heading<br>8702, 8703 or 8704, with either<br>a <br>compression-ignition<br>internal<br>combustion piston engine (diesel or<br>semi-diesel) of a cylinder capacity<br>exceeding<br>2,500<br>cm 3 <br>or<br>with<br>a spark-ignition internal combustion<br>piston engine of a cylinder capacity<br>exceeding 2,800 cm 3||||||||||||||||||||
|8706 00 11|– – For vehicles of heading 8702 or<br>8704|19.0 %|B7||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 %|B7||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 %|B7||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 %|B7||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<br>vehicles of headings 8701 to 8705||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8707 10|– For the vehicles of heading 8703||||||||||||||||||||
|8707 10 10|– – For industrial assembly purposes|4.5 %|B7||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 %|B7||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:<br>Pedestrian-controlled<br>tractors<br>of<br>subheading 8701 10;<br>Vehicles of heading 8704 with<br>either<br>a <br>compression-ignition<br>internal combustion piston engine<br>(diesel<br>or<br>semi-diesel)<br>of<br>a <br>cylinder capacity not exceeding<br>2,500 cm 3 or with a spark-ignition<br>internal combustion piston engine<br>of<br>a <br>cylinder<br>capacity<br>not<br>exceeding 2,800 cm 3 ; <br>Special purpose motor vehicles of<br>heading 8705|4.5 %|B7||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|<br>– – Other|4.5 %|B7||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8708|Parts and accessories of the motor<br>vehicles of headings 8701 to 8705||||||||||||||||||||
|8708 10|– Bumpers and parts thereof||||||||||||||||||||
|8708 10 90|– – Other|4.5 %|B3||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<br>(including cabs)||||||||||||||||||||
|8708 21|– – Safety seat belts||||||||||||||||||||
|8708 21 90|– – – Other|4.5 %|B5||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<br>wheels<br>and<br>parts<br>and<br>accessories thereof||||||||||||||||||||
||– – Other||||||||||||||||||||
|8708 70 50|– – – Wheels of aluminium; parts and<br>accessories<br>of<br>wheels,<br>of<br>aluminium|4.5 %|B5||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 %|B5||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8708 80|– Suspension systems and parts thereof<br>(including shock-absorbers)||||||||||||||||||||
||– – Other||||||||||||||||||||
|8708 80 55|– – – Anti roll bars; other torsion bars|3.5 %|B5||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 %|B5||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 %|B5||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 %|B3||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||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8708 91 91|– – – – – Of closed-die forged steel|4.5 %|B3||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 %|B3||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<br>pipes; parts thereof||||||||||||||||||||
|8708 92 20|<br>– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of<br>subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with<br>either<br>a <br>compression-ignition<br>internal<br>combustion<br>piston<br>engine (diesel or semi-diesel) of<br>a cylinder capacity not exceeding<br>2,500 cm 3 or with a spark-<br>ignition<br>internal<br>combustion<br>piston<br>engine of a cylinder<br>capacity<br>not<br>exceeding<br>2,800 cm 3 ; <br>Vehicles of heading 8705|3.0 %|B3||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8708 93|– – Clutches and parts thereof||||||||||||||||||||
|8708 93 10|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of<br>subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with<br>either<br>a <br>compression-ignition<br>internal<br>combustion<br>piston<br>engine (diesel or semi-diesel) of<br>a cylinder capacity not exceeding<br>2,500 cm 3 or with a spark-<br>ignition<br>internal<br>combustion<br>piston<br>engine of a cylinder<br>capacity not exceeding 2,800 cm 3 ; <br>Vehicles of heading 8705|3.0 %|B3||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 %|B3||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 %|<br>0.0 %|
|8708 95|– – Safety airbags with inflator system;<br>parts thereof||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8708 95 10|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of<br>subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with<br>either<br>a <br>compression-ignition<br>internal<br>combustion<br>piston<br>engine (diesel or semi-diesel) of<br>a cylinder capacity not exceeding<br>2,500 cm 3 or with a spark-<br>ignition<br>internal<br>combustion<br>piston<br>engine of a cylinder<br>capacity<br>not<br>exceeding<br>2,800 cm 3 ; <br>Vehicles of heading 8705|3.0 %|B3||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 %|B5||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|<br>Motorcycles (including mopeds) and<br>cycles fitted with an auxiliary motor,<br>with or without side-cars; side-cars||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8711 10 00|– With<br>reciprocating<br>internal<br>combustion<br>piston<br>engine<br>of<br>a <br>cylinder<br>capacity<br>not<br>exceeding<br>50 cm 3|8.0 %|B5||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<br>reciprocating<br>internal<br>combustion<br>piston<br>engine<br>of<br>a <br>cylinder capacity exceeding 50 cm 3 <br>but not exceeding 250 cm 3||||||||||||||||||||
|8711 20 10|– – Scooters|8.0 %|B5||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<br>50<br>cm 3 <br>but<br>not<br>exceeding 125 cm 3|8.0 %|B5||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<br>cm 3 but not<br>exceeding 250 cm 3|8.0 %|B5||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<br>reciprocating<br>internal<br>combustion<br>piston<br>engine<br>of<br>a <br>cylinder capacity exceeding 250 cm 3 <br>but not exceeding 500 cm 3||||||||||||||||||||
|8711 30 10|– – Of a cylinder capacity exceeding<br>250<br>cm 3 <br>but<br>not<br>exceeding<br>380 cm 3|6.0 %|B5||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|<br>– – Of a cylinder capacity exceeding<br>380<br>cm 3 <br>but<br>not<br>exceeding<br>500 cm 3|6.0 %|B5||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 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8711 40 00|– With<br>reciprocating<br>internal<br>combustion<br>piston<br>engine<br>of<br>a <br>cylinder capacity exceeding 500 cm 3 <br>but not exceeding 800 cm 3|6.0 %|B3||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<br>reciprocating<br>internal<br>combustion<br>piston<br>engine<br>of<br>a <br>cylinder capacity exceeding 800 cm 3|6.0 %|B3||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,<br>with pedal assistance, with an<br>auxiliary<br>electric<br>motor<br>with<br>a continuous<br>rated power not<br>exceeding 250 watts|6.0 %|B5||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 %|B5||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 %|B5||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<br>headings 8711 to 8713||||||||||||||||||||
|8714 10|– Of motorcycles (including mopeds)||||||||||||||||||||
|8714 10 10|– – Brakes and parts thereof|3.7 %|B3||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 %|B3||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|8714 10 30|– – Road<br>wheels<br>and<br>parts<br>and<br>accessories thereof|3.7 %|B3||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<br>pipes; parts thereof|3.7 %|B3||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 %|B3||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 %|B3||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, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|
|90|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF|
|9002|Lenses, prisms, mirrors and other optical<br>elements, of any material, mounted,<br>being parts of or fittings for instruments<br>or apparatus, other than such elements<br>of glass not optically worked||||||||||||||||||||
||– Objective lenses||||||||||||||||||||
|9002 11 00|– – For cameras, projectors or photo­<br>graphic enlargers or reducers|6.7 %|B3||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 %|<br>0.0 %|

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|9011|Compound<br>optical<br>microscopes,<br>including those for photomicrography,<br>cinephotomicrography<br>or<br>micropro­<br>jection||||||||||||||||||||
|9011 20|– Other microscopes, for photomicro­<br>graphy,<br>cinephotomicrography<br>or<br>microprojection||||||||||||||||||||
|9011 20 90|– – Other|6.7 %|B5||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<br>counters,<br>production<br>counters,<br>taximeters,<br>milometers,<br>pedometers<br>and<br>the<br>like;<br>speed<br>indicators and tachometers, other than<br>those of heading 9014 or 9015; strobo­<br>scopes||||||||||||||||||||
|9029 10 00|– Revolution<br>counters,<br>production<br>counters,<br>taximeters,<br>milometers,<br>pedometers and the like|1.9 %|B5||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;<br>stroboscopes||||||||||||||||||||
||– – Speed indicators and tachometers||||||||||||||||||||

**▼B**

|CN 2017|Description|Base<br>rate|Catego­<br>ry|Note|1st year|2nd<br>year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th<br>year|11th<br>year|12th<br>year|13th<br>year|14th<br>year|15th<br>year|As from<br>16th year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|9029 20 31|– – – Speed indicators for vehicles|2.6 %|B5||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 %|B5||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 %|B5||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 %|B5||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|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES|
|96|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES|
|9607|Slide fasteners and parts thereof||||||||||||||||||||
|9607 20|– Parts||||||||||||||||||||
|9607 20 10|– – Of base metal, including narrow<br>strips mounted with chain scoops<br>of base metal|6.7 %|B5||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<br>articles||||||||||||||||||||
|9620 00 91|<br>– – Of plastics or of aluminium|6.0 %|B5||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 %|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 330

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 indicated in Column
‘Category’ in the Schedule of Japan in Section D apply:

(a) in addition to customs duties on originating goods classified under the
tariff lines which are not listed in the Schedule of Japan, customs
duties on originating goods classified under the tariff lines indicated
with ‘A’ shall be eliminated entirely, and these goods shall be
duty-free as from the date of entry into force of this Agreement;

(b) customs duties on originating goods classified under the tariff 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 tariff 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 tariff lines
indicated with ‘B5*’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base 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 tariff lines
indicated with ‘B5**’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 tariff lines
indicated with ‘B5***’ shall remain at the base rate until 31 March of
the fifth year, and these goods shall be duty-free as from 1 April of
the sixth year;

(g) customs duties on originating goods classified under the tariff lines
indicated with ‘B5****’ shall be eliminated as follows:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 331

(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 tariff 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 tariff 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 tariff lines
indicated with ‘B7*’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 tariff lines
indicated with ‘B7**’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base
rate on the date of entry into force of this Agreement;

(ii) the customs duties shall remain at the level set out in subpara­
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 tariff 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 tariff lines
indicated with ‘B9*’ shall be eliminated as follows:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 332

(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 tariff 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 tariff lines
indicated with ‘B10*’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 tariff lines
indicated with ‘B10**’ shall be:

(i) from the date of entry into force of this Agreement until 31 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<br>gramme<br>(yen)|Rate<br>(%)|
|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 — 01.02.2022 — 002.001 — 333

(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 tariff 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 tariff lines
indicated with ‘B10****’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 25 per cent of the base 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 tariff 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 tariff lines
indicated with ‘B12*’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 tariff lines
indicated with ‘B12**’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base
rate on the date of entry into force of this Agreement;

(ii) the customs duties shall remain at the level set out in subpara­
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 on
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 — 01.02.2022 — 002.001 — 334

(v) customs duties on originating goods classified under the tariff lines
indicated with ‘B12***’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base
rate on the date of entry into force of this Agreement;

(ii) the customs duties shall remain at the level set out in subpara­
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 subpara­
graph (iii) until 31 March of the 12th year; and

(v) the customs duties shall be eliminated, and these goods shall be
duty-free as from 1 April of the 13th year;

(w) customs duties on originating goods classified under the tariff 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 tariff 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 tariff lines
indicated with ‘B15*’ shall be:

(i) from the date of entry into force of this Agreement until 31 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<br>(yen)|Rate<br>(%)|
|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 — 01.02.2022 — 002.001 — 335

|1|2|3|
|---|---|---|
|Year|Value per each<br>(yen)|Rate<br>(%)|
|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 tariff lines
indicated with ‘B20*’ shall be eliminated as follows:

(i) the customs duties shall be reduced by 80 per cent of the base rate
in 11 equal annual instalments beginning 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 12th year, and these goods shall be duty-free as from
1 April of the 21st year;

(aa) customs duties on originating goods classified under the tariff 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 tariff lines
indicated with ‘R2’ shall be the lesser of:

(i) the difference between the value for customs duty per kilogramme
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 — 01.02.2022 — 002.001 — 336

(ii) the value per kilogramme set out in Column 2 of the table below:

|1|2|3|
|---|---|---|
|Year|Value per kilogramme<br>(yen)|Rate<br>(%)|
|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 tariff lines
indicated with ‘R3’ shall be the lesser of:

(i) the difference between the value for customs duty per kilogramme
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<br>(yen)|Rate<br>(%)|
|1|125|2.2|
|2|125|1.9|
|3|125|1.7|
|4|125|1.4|
|5|70|1.2|
|6|66|0.9|
|7|62|0.7|
|8|58|0.4|
|9|54|0.2|
|10 and thereafter|50|0|

(dd) customs duties on originating goods classified under the tariff lines
indicated with ‘R4’ shall be reduced as follows:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 337

(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 tariff lines
indicated with ‘R5’ shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate
in 11 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 subpara­
graph (i) from the 11th year;

(ff) customs duties on originating goods classified under the tariff lines
indicated with ‘R6’ shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 subpara­
graph (i) from the sixth year;

(gg) customs duties on originating goods classified under the tariff 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 tariff lines
indicated with ‘R8’ shall be reduced as follows:

(i) the customs duties shall be reduced by 25 per cent of the base 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 subpara­
graph (i) from the sixth year;

(ii) customs duties on originating goods classified under the tariff lines
indicated with ‘R9’ shall be reduced as follows:

(i) the customs duties shall be reduced to 5 per cent of the base rate
as set out in the table below in six equal annual instalments
beginning on the date of entry into force of this Agreement; and

|Year|Customs duties other<br>than the levy<br>(yen/kg)|Levy<br>(yen/kg)|
|---|---|---|
|1|77.43|255.87|
|2|62.87|207.73|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 338

**▼B**

|Year|Customs duties other<br>than the levy<br>(yen/kg)|Levy<br>(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 subpara­
graph (i) from the sixth year;

(jj) customs duties on originating goods classified under the tariff lines
indicated with ‘R10’ shall be reduced as follows:

(i) the customs duties shall be reduced to 5 per cent of the base rate
as set out in the table below in six equal annual instalments
beginning on the date of entry into force of this Agreement; and

|Year|Customs duties other<br>than the levy<br>(yen/kg)|Levy<br>(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 subpara­
graph (i) from the sixth year;

(kk) customs duties on originating goods classified under the tariff 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 this
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 subpara­
graph (ii) from the 11th year;

(ll) customs duties on originating goods classified under the tariff 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 this
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 subpara­
graph (ii) from the 11th year;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 339

(mm) customs duties on originating goods classified under the tariff lines
indicated with ‘R13’ shall be reduced by 15 per cent of the base rate
on the date of entry into force of this Agreement and shall remain at
that level thereafter;

(nn) customs duties on originating goods classified under the tariff lines
indicated with ‘R14’ shall be reduced by 25 per cent of the base rate
on the date of entry into force of this Agreement and shall remain at
that level thereafter;

(oo) customs duties on originating goods classified under the tariff lines
indicated with ‘R15’ shall be reduced as follows:

(i) the customs duties shall be reduced by 15 per cent of the base 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 subpara­
graph (i) from the sixth year;

(pp) customs duties on originating goods classified under the tariff lines
indicated with ‘R16’ shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base 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 subpara­
graph (i) from the fourth year;

(qq) customs duties on originating goods classified under the tariff lines
indicated with ‘R17’ shall be reduced as follows:

(i) the customs duties shall be reduced by 75 per cent of the base rate
in 11 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 subpara­
graph (i) from the 11th year;

(rr) customs duties on originating goods classified under the tariff lines
indicated with ‘R18’ shall be reduced as follows:

(i) the customs duties shall be reduced by 10 per cent of the base 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 subpara­
graph (i) from the sixth year;

(ss) customs duties on originating goods classified under the tariff lines
indicated with ‘R19’ shall be reduced as follows:

(i) the customs duties shall be reduced by 75 per cent of the base 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 subpara­
graph (i) from the sixth year;

(tt) customs duties on originating goods classified under the tariff lines
indicated with ‘R20’ shall be reduced as follows:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 340

(i) the customs duties shall be reduced by 60 per cent of the base 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 subpara­
graph (i) from the sixth year;

(uu) customs duties on originating goods classified under the tariff lines
indicated with ‘R21’ shall be reduced as follows:

(i) the customs duties shall be reduced by 63 per cent of the base 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 subpara­
graph (i) from the sixth year;

(vv) customs duties on originating goods classified under the tariff 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 entry
into force of this Agreement; and

(ii) the customs duties shall remain at the level set out in subpara­
graph (i) from the sixth year;

(ww) customs duties on originating goods classified under the tariff lines
indicated with ‘R23’ shall be reduced as follows:

(i) the customs duties shall be reduced by 67 per cent of the base 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 subpara­
graph (i) from the sixth year;

(xx) customs duties on originating goods classified under the tariff lines
indicated with ‘TRQ’ shall be governed by the terms of tariff rate
quota applicable to that tariff line, as set out in Section B;

(yy) customs duties on originating goods classified under the tariff lines
indicated with ‘Xb’ shall be excluded from any commitment of tariff
elimination or reduction, and remain at the base rate;

(zz) originating goods classified under the tariff lines indicated 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 this
Agreement;

(aaa) originating goods classified under the tariff lines indicated with ‘Xq2’,
for which tariff rate quotas are set out by relevant cabinet orders of
Japan, shall be excluded from any tariff commitment under this
Agreement; and

(bbb) originating goods classified under the tariff lines indicated with ‘X’
shall be excluded from any tariff commitment referred to in paragraph
1 of Part 1 and subparagraphs (a) to (yy).

2. Originating goods classified under the tariff lines indicated with ‘SG-n’ in
Column ‘Note’ in the Schedule of Japan shall be subject to the provisions of
Section C.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 341

3. The treatment of originating goods classified under the tariff lines indicated
with ‘S’ in Column ‘Note’ in the Schedule of Japan shall be subject 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 customs 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, customs duties on
originating goods classified under the tariff lines indicated with ‘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 line, as set out
in this Section, beginning on the date of entry into force of this
Agreement.

(b) For the purposes of implementing the TRQ set out in this Section, where
the first year is less than 12 months, the aggregate quota quantity for the
first year set out in each TRQ shall be reduced to a part of the aggregate
quota quantity that is proportional to the number of complete months
remaining in the first year. For the purposes of this subparagraph, 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), provided that the
unit specified in relevant provisions in this Section shall apply.

(c) In this Section, the descriptions of product or products in the title of each
TRQ are not necessarily exhaustive. These descriptions are included
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 originating 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 table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|
|---|---|
|1|100|
|2|120|
|3|140|
|4|160|
|5|180|
|6|200|

For the seventh year and for each subsequent year, the aggregate quota
quantity shall remain at 200 metric tonnes.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 342

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 190410.221, 190420.221, 190430.010, 190490.210
and 210690.214.

(d) TRQ-1 shall be established outside the tariff rate quota set out in Japan's
Schedule to the WTO Agreement and shall be administered by the
Ministry of Agriculture, Forestry and Fisheries of Japan (hereinafter
referred to in this Section as ‘MAFF’), or its successor, as a State
Trading Enterprise using a simultaneous buy-sell (hereinafter referred
to in this Section as ‘SBS’) mechanism. Japan may collect the import
mark-up for goods imported under the TRQ-1. The amount of the import
mark-up shall not exceed the amount permitted for the goods under
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 originating 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<br>(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 aggregate quota
quantity shall remain at 14,200 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods 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-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

4. TRQ-3: Food preparations made primarily of wheat

(a) The aggregate quota quantity in a particular year of originating 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 — 01.02.2022 — 002.001 — 343

|Year|Aggregate quota quantity<br>(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 aggregate quota
quantity shall remain at 3,000 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods 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-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

5. TRQ-4: Wheat flour, pellets, rolled and food preparations

(a) The aggregate quota quantity in a particular year of originating 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 table below:

|Year|Aggregate quota quantity<br>(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 aggregate quota
quantity shall remain at 4,200 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 — 01.02.2022 — 002.001 — 344

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified
under the tariff lines 110100.011, 110100.091, 110290.210, 110311.010,
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 set 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 mechanism.
Japan may collect the import mark-up for goods imported under the
TRQ-4. The amount of the import mark-up shall not exceed the
amount permitted for the goods under Japan's Schedule to the WTO
Agreement.

6. TRQ-5: Wheat

(a) The aggregate quota quantity in a particular year of originating 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 maximum
import mark-up to set the minimum selling price for each year for those
goods are set out in the table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|Maximum import<br>mark-up to set the<br>minimum selling price<br>(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 quota
quantity shall remain at 270 metric tonnes. For the 10th year and for
each subsequent year, the maximum import mark-up to set the minimum
selling price shall remain at 9.4 yen per kilogramme for the originating
goods.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 100111.010, 100119.010, 100191.011, 100191.019,
100199.011, 100199.019 and 100860.210.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 345

(d) TRQ-5 shall be established outside the tariff rate quota set 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 mechanism.

(e) For the purposes of TRQ-5, ‘maximum import mark-up to set the
minimum selling price’ means the maximum amount that MAFF, or
its successor, may add to the amount paid for goods when it sets the
minimum selling price at or above which MAFF, or its successor, shall
not reject a bid in an SBS tender unless the tender amount in the 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 successor,
for the goods shall be retained by MAFF, or its successor, as the import
mark-up for the goods, which can be more than the maximum import
mark-up to set the minimum selling price but shall not exceed the
amount permitted for the goods under Japan's Schedule to the WTO
Agreement.

7. TRQ-6: Udon

(a) The aggregate quota quantity in a particular year of originating 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<br>(metric tonnes)|
|---|---|
|1|10|

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 European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 190219.092.

(d) TRQ-6 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

8. TRQ-7: Barley flour, groats and pellets

(a) The aggregate quota quantity in a particular year of originating 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 table below:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 346

|Year|Aggregate quota quantity<br>(metric tonnes)|
|---|---|
|1|100|
|2|120|
|3|140|
|4|160|
|5|180|
|6|200|

For the seventh year and for each subsequent year, the aggregate quota
quantity shall remain at 200 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 110290.110, 110319.110, 110320.410, 110419.410,
110429.410 and 190410.231.

(d) TRQ-7 shall be established outside the tariff rate quota set 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 mechanism.
Japan may collect the import mark-up for goods imported under the
TRQ-7. The amount of the import mark-up shall not exceed the
amount permitted for the goods under Japan's Schedule to the WTO
Agreement.

9. TRQ-8: Food preparations of barley

(a) The aggregate quota quantity in a particular year of originating 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 table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|
|---|---|
|1|100|
|2|120|
|3|140|
|4|160|
|5|180|
|6|200|

For the seventh year and for each subsequent year, the aggregate quota
quantity shall remain at 200 metric tonnes.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 347

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 190120.141, 190190.161, 190420.231, 190490.310
and 210690.216.

(d) TRQ-8 shall be established outside the tariff rate quota set 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 mechanism.
Japan may collect the import mark-up for goods imported under the
TRQ-8. The amount of the import mark-up shall not exceed the
amount permitted for the goods under Japan's Schedule to the WTO
Agreement.

10. TRQ-9: Barley

(a) The aggregate quota quantity in a particular year of originating 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 maximum
import mark-up to set the minimum selling price for each year for those
goods are set out in the table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|Maximum import mark-up<br>to set the minimum selling<br>price<br>(yen/kg)|
|---|---|---|
|1|30|7.6|
|2|30|7.2|
|3|30|6.8|
|4|30|6.4|
|5|30|6.0|
|6|30|5.6|
|7|30|5.2|
|8|30|4.8|
|9|30|4.4|

For the 10th year and for each subsequent year, the aggregate quota
quantity shall remain at 30 metric tonnes. For the 10th year and 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 European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 100310.010 and 100390.019.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 348

(d) TRQ-9 shall be established outside the tariff rate quota set 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 mechanism.
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 the
minimum selling price’ means the maximum amount that MAFF, or
its successor, may add to the amount paid for goods when it sets the
minimum selling price at or above which MAFF, or its successor, shall
not reject a bid in an SBS tender unless the tender amount in the 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 successor,
for the goods shall be retained by MAFF, or its successor, as the import
mark-up for the goods, which can be more than the maximum import
mark-up to set the minimum selling price but shall not exceed the
amount permitted for the goods under Japan's Schedule to the WTO
Agreement.

11. TRQ-10: Malt

(a) The aggregate quota quantity in a particular year of originating 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<br>(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 European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 110710.029 and 110720.020.

(d) TRQ-10 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

12. TRQ-11: Coffee, tea mixes, food preparations and doughs

(a) The aggregate quota quantity in a particular year of originating 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 — 01.02.2022 — 002.001 — 349

|Year|Aggregate quota quantity<br>(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 quota
quantity shall remain at 1,780 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 170290.219, 190120.239, 190190.217, 190190.248,
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-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

13. TRQ-12: Food preparations

(a) The aggregate quota quantity in a particular year of originating 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<br>(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 — 01.02.2022 — 002.001 — 350

|Year|Aggregate quota quantity<br>(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 quota
quantity shall remain at 225 metric tonnes.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 210690.590.

(d) TRQ-12 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

14. TRQ-13: Glucose and fructose

(a) The aggregate quota quantity in a particular year of originating 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<br>(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 quota
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 subpara­
graph (d)(i) shall be duty-free.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 351

(ii) The in-quota rate of customs duty other than the levy on originating
goods of the European Union classified under the tariff lines set out
in subparagraph (d)(ii) shall be 21.5 yen per each kilogramme of the
sugar portion of those originating goods, on which Japan may
charge a levy. The rate of that levy shall be no greater than that
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 determined
by the weight of sucrose (dry matter basis), contained in those
originating goods.

(c) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (d) imported 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 originating 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 originating goods
classified under the tariff lines 170230.210, 170240.210 and
170260.210.

(e) TRQ-13 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

15. TRQ-14: Food preparations

(a) The aggregate quota quantity in a particular year of originating 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 are set out
in the table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|In-quota rate of customs<br>duty<br>(%)|
|---|---|---|
|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|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 352

**▼B**

|Year|Aggregate quota quantity<br>(metric tonnes)|In-quota rate of customs<br>duty<br>(%)|
|---|---|---|
|10|6,650|14.0|
|11|7,000|14.0|

For the 12th year and for each subsequent year, the aggregate quota
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 remain at
14.0 %.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 190190.211.

(d) TRQ-14 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

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 originating 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<br>(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 — 01.02.2022 — 002.001 — 353

(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<br>(%)|
|---|---|
|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 rate 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 shall

|be reduced as follows:|Col2|
|---|---|
|Year|In-quota rate of customs duty<br>(%)|
|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 rate of
customs duty shall remain at 14.9 %.

(c) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (d) imported 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 — 01.02.2022 — 002.001 — 354

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified
under the tariff lines 170113.000, 170114.190, 180610.100, 190190.219,
200540.190, 200551.190, 200599.119, 210690.282, 210690.284 and
210690.510.

(e) TRQ-15 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

17. TRQ-16: Sugar

(a) The in-quota rate of customs duty on originating goods of the European
Union classified under the tariff lines set out in subparagraph (c) shall be
duty-free, subject to levies which shall be refunded in accordance 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<br>(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 product testing
and development which certifies the originating goods meet criteria
and conditions set out in the laws and regulations of Japan.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 170112.100, 170112.200, 170114.110, 170114.200,
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-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

18. TRQ-17: Starch

(a) The aggregate quota quantity in a particular year of originating 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<br>(metric tonnes)|
|---|---|
|1|6,400|
|2|6,550|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 355

|Year|Aggregate quota quantity<br>(metric tonnes)|
|---|---|
|3|6,700|
|4|6,850|
|5|7,000|
|6|7,150|

For the seventh year and for each subsequent year, the aggregate 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, dextrin,
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 subparagraph
(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 sale or
food service industry; ( [1] ) or

(B) the quota quantity to be allocated for each application made 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 shall
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 subparagraph
(b)(i) shall be 12.5 per cent.

(v) The in-quota rate of customs duty on originating goods of the
European Union classified under the tariff lines 190120.159 (not
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.

( [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 service industry on a certificate
of tariff rate quota.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 356

(c) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (d) imported 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 goods classified
under the tariff lines 110812.090, 110813.090, 110814.090, 110819.019,
110819.099, 110820.090, 190120.159 and 190190.179.

(e) TRQ-17 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

19. TRQ-18: Prepared edible fats and oils

(a) The aggregate quota quantity in a particular year of originating 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 are set out
in the table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|In-quota rate of customs<br>duty<br>(%)|
|---|---|---|
|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 quota
quantity shall remain at 560 metric tonnes. For the 12th year and for
each subsequent year, the in-quota rate of customs duty shall remain at
10.7 %.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 210690.291.

(d) TRQ-18 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 357

20. TRQ-19: Food preparations containing cocoa

(a) The aggregate quota quantity in a particular year of originating 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 are set out
in the table below:

|Year|Aggregate quota quantity<br>(metric tonnes)|In-quota rate of customs<br>duty<br>(%)|
|---|---|---|
|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 quota
quantity shall remain at 580 metric tonnes. For the 12th year and for
each subsequent year, the in-quota rate of customs duty shall remain at
10.7 %.

(b) The rate of customs duty on originating goods of the European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 180620.290.

(d) TRQ-19 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

21. TRQ-20: Food preparations containing cocoa (for the preparation of
chocolate)

(a) The in-quota rate of customs duty on originating goods of the 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 — 01.02.2022 — 002.001 — 358

|Year|Aggregate quota quantity<br>(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 quota
quantity shall remain at 1,300 metric tonnes.

(ii) the quota quantity to be allocated for each application made 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 European Union
classified under the tariff line set out in subparagraph (c) imported 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 goods classified
under the tariff line 180620.290.

(d) TRQ-20 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

22. TRQ-21: Evaporated milk

(a) The in-quota rate of customs duty on originating goods of the 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<br>(metric tonnes)|
|---|---|
|1|780|
|2|1,124|
|3|1,468|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 359

|Year|Aggregate quota quantity<br>(metric tonnes)|
|---|---|
|4|1,812|
|5|2,156|
|6|2,500|

For the seventh year and for each subsequent year, the aggregate
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 European Union
classified under the tariff lines set out in subparagraph (c) imported 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 goods classified
under the tariff lines 040291.129 and 040291.290.

(d) TRQ-21 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

23. TRQ-22: Whey

(a) The in-quota rate of customs duty on originating goods of the 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 goods 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<br>duty<br>(containing added sugar)<br>(%)|In-quota rate of customs<br>duty<br>(not containing added<br>sugar)<br>(%)|
|---|---|---|
|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 — 01.02.2022 — 002.001 — 360

(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<br>(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 quota
quantity shall remain at 9,400 metric tonnes.

(ii) the following condition is satisfied:

(A) the ash content of the originating goods classified under the
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 European Union
classified under the tariff lines 040410.129, 040410.139, 040410.149,
040410.169 and 040410.189 imported in excess of the aggregate quota
quantity set out in subparagraph (b)(i) shall be determined in accordance
with categories ‘R11’ and ‘R12’ for the originating goods containing
a milk protein content of less than 25 per cent and the originating
goods containing a milk protein content equal to or greater than 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 manufacturing
mixed feeds containing added colouring matter, as set out in subpara­
graphs 1(kk), 1(ll), 1(g), 1(h) and 1(a) respectively of Section 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 subpara­
graph (b)(i) shall be excluded from any tariff commitment under this
Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 361

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified
under the tariff lines 040410.129, 040410.139, 040410.149, 040410.169,
040410.189, 040490.118, 040490.128 and 040490.138.

(e) TRQ-22 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

24. TRQ-23: Butter, skimmed milk powder, milk powder, butter milk powder
and condensed milk

(a) The aggregate quota quantity in a particular year of originating 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<br>(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 aggregate quota
quantity shall remain at 15,000 whole milk equivalent (metric tonnes).

(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<br>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 rate of
customs duty shall remain at 35 %.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 362

(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<br>for skimmed milk powder<br>(not containing added sugar)|In-quota rate of customs duty<br>for skimmed milk powder<br>(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 rate 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<br>duty for butter milk<br>powder<br>(not containing added<br>sugar)|In-quota rate of customs<br>duty for butter milk<br>powder<br>(containing added sugar)|In-quota rate of customs<br>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|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 363

**▼B**

|Year|In-quota rate of customs<br>duty for butter milk<br>powder<br>(not containing added<br>sugar)|In-quota rate of customs<br>duty for butter milk<br>powder<br>(containing added sugar)|In-quota rate of customs<br>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 rate of customs duty shall
remain at 25 % for butter milk powder not containing added sugar, 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 in the right
column of the table below indicates the coefficient for a calculation to
obtain the weight in whole milk equivalent of the respective originating
goods classified under the tariff lines set out in the left column 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 — 01.02.2022 — 002.001 — 364

(d) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (e) imported 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 goods classified
under the tariff lines 040510.129, 040510.229, 040520.090, 040590.190,
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-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

25. TRQ-24: Milk powder (for the preparation of chocolate)

(a) The in-quota rate of customs duty on originating goods of the 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 subparagraph
(b), set out in the table below; and

|Year|Aggregate quota quantity<br>(whole milk equivalent (metric<br>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 quota
quantity shall remain at 15,940 whole milk equivalent (metric tonnes).

(ii) the quota quantity to be allocated for each application made 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 — 01.02.2022 — 002.001 — 365

(b) For the purposes of TRQ-24, the conversion factor set out in the right
column of the table below indicates the coefficient for a calculation to
obtain the weight in whole milk equivalent of the respective originating
goods classified under the tariff lines set out in the left column 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 European Union
classified under the tariff lines set out in subparagraph (d) imported 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 goods classified
under the tariff lines 040221.119 and 040221.129.

(e) TRQ-24 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

26. TRQ-25: Cheeses

(a) (i) The aggregate quota quantity in a particular year of originating
goods of the European Union classified under the tariff lines set
out in subparagraph (d) from the first year until the 16th year is
set out in the table below:

|Year|Aggregate quota quantity<br>(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 — 01.02.2022 — 002.001 — 366

(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 laws,
regulations or ministerial ordinances of Japan:

(A) if there is a positive growth in total cheese consumption in
Japan over the six preceding fiscal years ( [1] ), the aggregate
quota quantity for each of the next five years shall be calculated
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 fiscal
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 five
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 level
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 shall

|be eliminated as follows:|Col2|
|---|---|
|Year|In-quota rate of customs duty<br>(%)|
|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 rate of
customs duty shall remain at zero.

( [1] ) For the purposes of TRQ-25, ‘fiscal year’ means a Japanese fiscal year beginning on 1
April and ending on the following 31 March.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 367

(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<br>(%)|
|---|---|
|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 rate 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<br>(%)|
|---|---|
|1|37.5|
|2|35.0|
|3|32.5|
|4|30.0|
|5|27.5|
|6|25.0|
|7|22.5|
|8|20.0|
|<br>9|17.5|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 368

|Year|In-quota rate of customs duty<br>(%)|
|---|---|
|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 rate of
customs duty shall remain at zero.

(c) The rate of customs duty on originating goods of the European Union
classified under the tariff lines set out in subparagraph (d) imported 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 goods classified
under the tariff lines 040610.020, 040610.090, 040640.090, 040620.100,
040630.000 and 040690.090.

(e) TRQ-25 shall be administered by Japan, in a non-discriminatory manner,
through a first-come, first-served import licensing procedure pursuant to
which a certificate of tariff rate quota shall be issued by Japan.

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 agricultural
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 each 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 apply such
measure only under the conditions set out in this Section and only in
accordance with the terms set out in this Section.

3. If the conditions set out in this Section are satisfied, Japan may, as an
agricultural safeguard measure, increase the rate of customs duty on such
an originating agricultural good to a level not exceeding the lesser of:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 369

(a) the most-favoured-nation applied rate of customs duty in effect at the time
of the application of the agricultural safeguard measure;

(b) the most-favoured-nation applied rate of customs duty in effect on the day
immediately preceding the date of entry into force of this Agreement; and

(c) the rate of customs duty set out in this 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. Japan shall,
on written request of the European Union, respond to specific questions from,
and provide information to, the European Union, including by e-mail, tele­
conference, video-conference and in person, regarding the application 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 duty 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 April 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 respect to the orig­
inating agricultural goods classified under the tariff lines indicated with
‘SG1*’ in Column ‘Note’ in the Schedule of Japan (hereinafter referred to
in this Sub-Section as ‘SG1* goods’) or the originating agricultural goods
classified under the tariff lines indicated with ‘SG1**’ in Column ‘Note’ in
the Schedule of Japan (hereinafter referred to in this Sub-Section as ‘SG1**
goods’), Japan may apply an agricultural safeguard measure only if the
aggregate volume of imports of those originating agricultural goods from
the European Union for a particular year exceeds the trigger level 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 — 01.02.2022 — 002.001 — 370

(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 subparagraph
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 of 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 condition set out in
paragraph 1 was satisfied.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 371

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 level set out
in paragraph 1 prior to 31 January, until the end of that fiscal 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 level 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 safeguard
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 level set out
in paragraph 1 during the month of March, for a period of 30 days
beginning on the date of the application of the agricultural safeguard

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 condition set
out in paragraph 1 is satisfied.

(b) For the purposes of this Sub-Section, as an exceptional measure taken for
the implementation of this Sub-Section, the customs administration 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 publication period;
and

(ii) from the 11th year until the 15th year, the beginning of the 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 final day of that
month.

5. (a) Notwithstanding paragraph 1, if, during any year from the 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 quarterly
safeguard trigger volume set out in subparagraph (b), Japan may
increase the rates of customs duties on such goods in accordance with
paragraph 3 of Sub-Section 1 for a period of 90 days. The 90 day period
shall commence no later than the day following the fifth business day
after the end of the publication period in which the aggregate quantity of
imports of such goods in the quarter exceeded the quarterly safeguard
trigger volume. The rate of customs duty referred to in subparagraph 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 — 01.02.2022 — 002.001 — 372

(b) For the purposes of this paragraph, the ‘quarterly safeguard trigger
volume’ means 117 per cent of one fourth of the trigger level set out
in subparagraph 1(k) for the respective year.

(c) Notwithstanding paragraph 1, if, during any year from the 11th 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 Union 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 provided for in
paragraph 3.

6. If, during any four consecutive years after the 15th year, Japan does not apply
an agricultural safeguard measure under this Sub-Section on SG1* goods,
Japan shall not apply any further agricultural safeguard measures under this
Sub-Section on such goods. The same applies to SG1** goods.

7. Notwithstanding paragraph 1, if the importation into Japan from the European
Union of SG1* goods or SG1** goods has been wholly or substantially
suspended for more than 36 months due to sanitary concerns, Japan shall
not apply an agricultural safeguard measure under this Sub-Section 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 severe drought,
disrupts the recovery of the production of such goods in the European Union,
the period in which Japan shall not apply an agricultural safeguard measure
under this Sub-Section to such goods from the European Union shall 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 trigger 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 Agreement
and the following 31 March and the denominator of which shall be 12. For
the purpose of determining the applicable trigger level in accordance with the
previous sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

SUB-SECTION 3

Agricultural safeguard measure for pork

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated 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 safeguard
measure only if the following condition is satisfied:

(a) in the first year and the second year, except as provided in paragraph 6,
Japan may apply an agricultural safeguard measure under this Sub-Section
to SG2 goods only if the aggregate volume of imports of SG2 goods from
the European Union for the respective year exceeds 112 per cent of the
largest annual aggregate volume of imports of SG2 goods from the
European Union during any of the preceding three fiscal years;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 373

(b) in the third year and the fourth year, Japan may apply an agricultural
safeguard measure under this Sub-Section to SG2 goods only if the
aggregate volume of imports of SG2 goods from the European Union
for the respective year exceeds 116 per cent of the largest annual
aggregate volume of imports of SG2 goods from the European Union
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 this
Sub-Section to SG2 goods imported at a price equal to or greater
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 from
the European Union during any of the preceding three fiscal years; or

(ii) Japan may apply an agricultural safeguard measure under this
Sub-Section to SG2 goods imported at a price less than the
threshold price for those SG2 goods only if the aggregate volume
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 this
Sub-Section to SG2 goods imported at price equal to or greater
than the threshold price for those SG2 goods only if the aggregate
volume of imports of those SG2 goods from the European Union for
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 this
Sub-Section to SG2 goods imported at price less than the threshold
price for those SG2 goods only if the aggregate volume of imports 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 subparagraph 3(c) of
Sub-Section 1 shall be:

( [1] ) For the purposes of subparagraphs (c) and (d), ‘threshold price’ means:
(a) 399 yen per kilogramme for the originating agricultural 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; 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 374

(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-Section may be
maintained only until the end of the year in which the condition 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 trigger 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 multiplying 112 per
cent of the largest annual aggregate volume of imports of SG2 goods from the
European Union during any of the preceding three fiscal years by a fraction
the numerator of which shall be the number of months between the date of
entry into force of this Agreement and the following 31 March and the
denominator of which shall be 12. For the purpose of determining the
applicable trigger level in accordance with the previous sentence, any
fraction of less than 1.0 shall be rounded to the nearest whole number (in
the case of 0.5, the fraction shall be rounded to 1.0).

( [1] ) For the purposes of subparagraph (b), ‘First Safeguard Standard 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 respective 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 020649.093
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 Standard 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 respective year.
( [4] ) For the purposes of subparagraph (c), ‘second alternative rate’ 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 year;
(b) 75 yen per kilogramme from the fifth year until the ninth year; and
(c) 52.5 yen per kilogramme for the 10th year and the 11th year.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 375

SUB-SECTION 4

Agricultural safeguard measure for processed pork

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated 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 safeguard
measure only if the following condition is satisfied:

(a) in the first year and the second year, except as provided in paragraph 6,
Japan may apply an agricultural safeguard measure under this Sub-Section
to SG3 goods only if the aggregate volume of imports of SG3 goods from
the European Union for the respective year exceeds 115 per cent of the
largest annual aggregate volume of imports of SG3 goods from the
European Union during any of the preceding three fiscal years;

(b) from the third year until the sixth year, Japan may apply an agricultural
safeguard measure under this Sub-Section to SG3 goods only if the
aggregate volume of imports of SG3 goods from the European Union
for the respective year exceeds 118 per cent of the largest annual
aggregate volume of imports of SG3 goods from the European Union
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 the
aggregate volume of imports of SG3 goods from the European Union
for the respective year exceeds 121 per cent of the largest annual
aggregate volume of imports of SG3 goods from the European Union
during any of the preceding three fiscal years.

2. (a) For SG3 goods, the rate of customs duty referred to in subparagraph 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 11th year.

(b) For the purposes of subparagraph (a), the base rate shall be comprised of
an _ad valorem_ duty component and a specific duty component, each of
which shall be reduced to the percentages identified in subparagraph (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 kilo­
gramme of the respective SG3 good.

3. Any agricultural safeguard measure applied under this Sub-Section may be
maintained only until the end of the year in which the condition set out in
paragraph 1 is satisfied.

4. Japan shall not apply 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 SG3 goods.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 376

6. If the first year is less than 12 months, the applicable trigger 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 multiplying 115 per
cent of the largest annual aggregate volume of imports of SG3 goods from the
European Union during any of the preceding three fiscal years by a fraction
the numerator of which shall be the number of months between the date of
entry into force of this Agreement and the following 31 March and the
denominator of which shall be 12. For the purpose of determining the
applicable trigger level in accordance with the previous sentence, any
fraction of less than 1.0 shall be rounded to the nearest whole number (in
the case of 0.5, the fraction shall be rounded to 1.0).

SUB-SECTION 5

Agricultural safeguard measure for whey protein concentrate (WPC)

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated with
‘SG4*’ in Column ‘Note’ in the Schedule of Japan, Japan may apply an
agricultural safeguard measure only if the aggregate volume of imports of
those originating agricultural goods from the European Union for 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 — 01.02.2022 — 002.001 — 377

2. For the originating agricultural goods classified under the tariff lines indicated
with ‘SG4*’, the rate of customs duty referred to in subparagraph 3(c) of
Sub-Section 1 shall be:

(a) 29.8 per cent plus 120 yen per kilogramme from the first year until the
fifth year;

(b) 23.8 per cent plus 105 yen per kilogramme from the sixth year 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-Section 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 was in the
previous year and the specific duty component of the rate of customs
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-Section 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 customs
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-Section may be
maintained only until the end of the year in which the condition 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 this Sub-Section.

5. (a) Notwithstanding paragraph 1, Japan shall not apply any agricultural
safeguard measure under this Sub-Section if:

(i) there is a domestic shortage of skimmed milk powder in Japan; 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 this 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 consider
either of the conditions set out in subparagraph (a) to have been
satisfied; and

(ii) request Japan to cease application of the agricultural safeguard
measure for the remainder of the year.

6. If the first year is less than 12 months, the applicable trigger 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 Agreement and the
following 31 March and the denominator of which shall be 12. For the
purpose of determining the applicable trigger level in accordance with the
previous sentence, any fraction of less than 1.0 shall be rounded to the
nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 378

SUB-SECTION 6

Agricultural safeguard measure for whey powder

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated with
‘SG4**’ in Column ‘Note’ in the Schedule of Japan, Japan may apply an
agricultural safeguard measure only if the aggregate volume of imports of
those originating agricultural goods from the European Union for 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 subparagraph 3(c) of
Sub-Section 1 shall be:

(a) 29.8 per cent plus 75 yen per kilogramme from the first year until the fifth

year;

(b) 23.8 per cent plus 45 yen per kilogramme from the sixth year 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-Section 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 was in the
previous year and the specific duty component of the rate of customs
duty shall be 4.0 yen per kilogramme lower than it was in the
previous year; or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 379

(ii) if an agricultural safeguard measure set out in this Sub-Section 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 customs
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-Section may be
maintained only until the end of the year in which the condition set out in
paragraph 1 is satisfied.

4. If, during any two consecutive years after the 15th year, Japan does not apply
an agricultural safeguard measure under this Sub-Section, Japan shall not
apply any further agricultural safeguard measures under this Sub-Section.

5. If the first year is less than 12 months, the applicable trigger 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 Agreement and the
following 31 March and the denominator of which shall be 12. For the
purpose of determining the applicable trigger level in accordance with the
previous sentence, any fraction of less than 1.0 shall be rounded to the
nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

SUB-SECTION 7

Agricultural safeguard measure for fresh oranges

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated with ‘SG5’
in Column ‘Note’ in the Schedule of Japan, Japan may apply an agricultural
safeguard measure only if the aggregate volume of imports of those originat­
ing agricultural goods from the European Union between 1 December and the
following 31 March for the fiscal year exceeds 2,000 metric tonnes, 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 subparagraph 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-Section may be
maintained only until the end of the year in which the condition set out in
paragraph 1 is satisfied.

4. Japan shall not apply any agricultural safeguard measure under this
Sub-Section after the end of the seventh year.

5. If the first year is less than four months, the applicable trigger 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 into force of
this Agreement and the following 31 March and the denominator of which
shall be 4. For the purpose of determining the applicable trigger level in
accordance with the previous sentence, any fraction of less than 1.0 shall
be rounded to the nearest whole number (in the case of 0.5, the fraction
shall be rounded to 1.0).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 380

SUB-SECTION 8

Agricultural safeguard measure for race horses

1. In accordance with paragraph 2 of Sub-Section 1, with respect to the orig­
inating agricultural goods classified under the tariff lines indicated with ‘SG6’
in Column ‘Note’ in the Schedule of Japan, Japan may apply an agricultural
safeguard measure only if the CIF import price per each of those 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 has been agreed in
accordance with paragraph 4, or 10.7 million yen if there has been 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 subparagraph 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 customs
duty in effect at the time of importation and the rate of customs duty
applied to the originating agricultural goods in accordance with 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 customs
duty in effect at the time of importation and the rate of customs duty
applied to the originating agricultural goods in accordance with 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 customs
duty in effect at the time of importation and the rate of customs duty
applied to the originating agricultural goods in accordance with 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 rate of
customs duty applied to the originating agricultural goods in accordance
with category ‘B15’ as set out in subparagraph 1(x) of Section A.

3. Japan shall not apply any safeguard measure under this Sub-Section after the
end of the 15th year.

4. On request of the European Union, Japan and the European Union shall
consult on the operation of the agricultural safeguard measure set out in
this Sub-Section and may mutually agree to periodically evaluate and
update the trigger price.

**▼B**

SECTION D

Schedule of Japan

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|SECTION I LIVE ANIMALS; ANIMAL PRODUCTS|
||Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|Chapter 1 Live animals|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<br>yen/each|B15|SG6|3,187,500.00<br>yen/each|2,975,000.00<br>yen/each|2,762,500.00<br>yen/each|2,550,000.00<br>yen/each|2,337,500.00<br>yen/each|2,125,000.00<br>yen/each|1,912,500.00<br>yen/each|1,700,000.00<br>yen/each|1,487,500.00<br>yen/each|1,275,000.00<br>yen/each|1,062,500.00<br>yen/each|850,000.00<br>yen/each|637,500.00<br>yen/each|425,000.00<br>yen/each|212,500.00<br>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<br>yen/each|B15||35,859.38<br>yen/each|33,468.75<br>yen/each|31,078.13<br>yen/each|28,687.50<br>yen/each|26,296.88<br>yen/each|23,906.25<br>yen/each|21,515.63<br>yen/each|19,125.00<br>yen/each|16,734.38<br>yen/each|14,343.75<br>yen/each|11,953.13<br>yen/each|9,562.50<br>yen/each|7,171.88<br>yen/each|4,781.25<br>yen/each|2,390.63<br>yen/each|Free|Free|Free|Free|Free|Free|
|010229.200|2 Other|63,750<br>yen/each|B15||59,765.63<br>yen/each|55,781.25<br>yen/each|51,796.88<br>yen/each|47,812.50<br>yen/each|43,828.13<br>yen/each|39,843.75<br>yen/each|35,859.38<br>yen/each|31,875.00<br>yen/each|27,890.63<br>yen/each|23,906.25<br>yen/each|19,921.88<br>yen/each|15,937.50<br>yen/each|11,953.13<br>yen/each|7,968.75<br>yen/each|3,984.38<br>yen/each|Free|Free|Free|Free|Free|Free|
|0102.90|Other|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|010290.210|(1) Weighing not more than 300 kg|38,250<br>yen/each|B15||35,859.38<br>yen/each|33,468.75<br>yen/each|31,078.13<br>yen/each|28,687.50<br>yen/each|26,296.88<br>yen/each|23,906.25<br>yen/each|21,515.63<br>yen/each|19,125.00<br>yen/each|16,734.38<br>yen/each|14,343.75<br>yen/each|11,953.13<br>yen/each|9,562.50<br>yen/each|7,171.88<br>yen/each|4,781.25<br>yen/each|2,390.63<br>yen/each|Free|Free|Free|Free|Free|Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|010290.290|(2) Other|63,750<br>yen/each|B15||59,765.63<br>yen/each|55,781.25<br>yen/each|51,796.88<br>yen/each|47,812.50<br>yen/each|43,828.13<br>yen/each|39,843.75<br>yen/each|35,859.38<br>yen/each|31,875.00<br>yen/each|27,890.63<br>yen/each|23,906.25<br>yen/each|19,921.88<br>yen/each|15,937.50<br>yen/each|11,953.13<br>yen/each|7,968.75<br>yen/each|3,984.38<br>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<br>limit prices for the specific duty applied<br>on live swine where the upper limit<br>prices shall be obtained by subtracting<br>Prices B from Prices A, the same defi­<br>nition shall be applied in this heading.<br>Prices A: standard import prices for live<br>swine specified by the sub-paragraph 1<br>of paragraph 1 of the Annex 1-3-2 to<br>the<br>Temporary<br>Customs<br>Tariff<br>Measures Law (Law No. 36 of 1960)<br>corresponding to the period of import­<br>ation provided by the Annex, the same<br>definition shall be applied in this<br>heading.<br>Prices B: the prices specified by [1] in<br>this subheading each corresponding to<br>the period of importation provided by<br>the Annex 1-3 to the Law|19,508<br>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<br>prices for the specific duty applied on<br>live swine, but not more than the gate<br>prices where the gate prices shall be<br>obtained by dividing Prices A by<br>Rates B plus 1, the same definition<br>shall be applied in this heading.<br>Prices A: mentioned in [1]<br>Rates B: the rates specified in this<br>subheading [3] according to the each<br>divisions<br>of<br>each<br>import<br>terms<br>provided in the Annex 1-3-2|Per each,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>live swine<br>and the<br>value for<br>customs<br>duty|B15*||B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|B15*|Free|Free|Free|Free|Free|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|010392.020|[3] Per each, more than the gate price<br>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,<br>dolphins<br>and<br>porpoises<br>(mammals<br>of<br>the<br>order<br>Cetacea);<br>manatees and dugongs (mammals of the<br>order Sirenia); seals, sea lions and<br>walruses (mammals of the suborder<br>Pinnipedia)|||||||||||||||||||||||||
|010612.010|– Whales,<br>dolphins<br>and<br>porpoises<br>(mammals<br>of<br>the<br>order<br>Cetacea);<br>manatees and dugongs (mammals of the<br>order Sirenia)||X|||||||||||||||||||||||
||Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|Chapter 2 Meat and edible meat offal|
|02.01|Meat of bovine animals, fresh or chilled|||||||||||||||||||||||||
|020110.000|Carcasses and half-carcasses|38.5 %|R1|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 %|R1|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 %|R1|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 %|<br>9.0 %|
|020130.020|– Chuck, Clod and Round|38.5 %|R1|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 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020130.030|– Brisket and plate|38.5 %|R1|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 %|R1|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 %|R1|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 %|R1|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 %|R1|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 %|R1|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 %|R1|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 %|R1|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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020311.020|[1] Each kilogramme, in value for<br>customs duty, not more than the<br>upper limit prices for the specific<br>duty applied on pig carcass, where<br>the upper limit prices shall be<br>obtained by subtracting Prices B<br>from Prices A, the same definition<br>shall be applied in this heading.<br>Prices A: standard import prices for<br>pig<br>carcass<br>specified<br>by<br>the<br>sub-paragraph 1 of paragraph 2 of<br>the Annex 1-3-2 to the Temporary<br>Customs Tariff Measures Law (Law<br>No. 36 of 1960) corresponding to<br>the period of importation provided<br>by the Annex, the same definition<br>shall be applied in this heading.<br>Prices B: the prices specified by [1] in<br>this subheading each corresponding to<br>the period of importation provided by<br>the Annex 1-3 to the Law|361 yen/kg|<br>R2|SG2, S|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|
|020311.030|[2] Each kilogramme, in value for<br>customs duty, more than the upper<br>limit prices for the specific duty<br>applied on pig carcass, but not more<br>than the gate prices of pig carcass,<br>where the gate prices shall be<br>obtained by dividing Prices A by<br>Rates B plus 1, the same definition<br>shall be applied in this heading.<br>Prices A: mentioned in [1]<br>Rates B: the rates specified by [3] in<br>this subheading according to the each<br>divisions<br>of<br>each<br>import<br>terms<br>provided in the Annex 1-3-2|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>pig carcass<br>and the<br>value for<br>customs<br>duty|<br>R2|SG2, S|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|
|020311.040|[3] Each kilogramme, more than the<br>gate prices of pig carcass, in value for<br>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|<br>Hams, shoulders and cuts thereof, with<br>bone in|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
|020312.023|[1] Each kilogramme, in value for<br>customs duty, not more than the<br>upper limit prices for the specific<br>duty applied on partial pig, where<br>the upper limit prices shall be<br>obtained by subtracting Prices B<br>from Prices A, the same definition<br>shall be applied in this heading and<br>in heading 02.06.<br>Prices A: standard import prices for<br>partial<br>pig<br>specified<br>by<br>the<br>sub-paragraph 1 of paragraph 3 of<br>the Annex 1-3-2 to the Temporary<br>Customs Tariff Measures Law (Law<br>No. 36 of 1960) corresponding to<br>the period of importation provided<br>by the Annex, the same definition<br>shall be applied in this heading and<br>in heading 02.06.<br>Prices B: the prices specified by [1] in<br>this subheading each corresponding to<br>the period of importation provided by<br>the Annex 1-3 to the Law|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020312.021|[2] Each kilogramme, in value for<br>customs duty, more than the upper<br>limit prices for the specific duty<br>applied on partial pig, but not more<br>than the gate prices of partial pig,<br>where the gate prices shall be<br>obtained by dividing Prices A by<br>Rates B plus 1, the same definition<br>shall be applied in this heading and<br>in heading 02.06.<br>Prices A: mentioned in [1]<br>Rates B: the rates specified by [3] in<br>this subheading according to the each<br>divisions<br>of<br>each<br>import<br>terms<br>provided in the Annex 1-3-2|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020312.022|<br><br>[3] Each kilogramme, more than the<br>gate prices of partial pig, in value for<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0203.19|Other|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|020319.023|[1] Each kilogramme, not more than<br>the upper limit prices for the specific<br>duty applied on partial pig, in value<br>for customs duty|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020319.021|[2] Each kilogramme, more than the<br>upper limit prices for the specific duty<br>applied on partial pig, but not more<br>than the gate prices of partial pig, in<br>value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020319.022|[3] Each kilogramme, more than the<br>gate prices of partial pig, in value for<br>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<br>the upper limit prices for the specific<br>duty applied on pig carcass, in value<br>for customs duty|361 yen/kg|<br>R2|SG2, S|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|<br>R2|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020321.030|[2] Each kilogramme, more than the<br>upper limit prices for the specific duty<br>applied on pig carcass, but not more<br>than the gate prices of pig carcass, in<br>value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>pig carcass<br>and the<br>value for<br>customs<br>duty|<br>R2|SG2, S|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|R2|
|020321.040|[3] Each kilogramme, more than the<br>gate prices of pig carcass, in value for<br>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<br>bone in|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|020322.023|[1] Each kilogramme, not more than<br>the upper limit prices for the specific<br>duty applied on partial pig, in value<br>for customs duty|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020322.021|[2] Each kilogramme, more than the<br>upper limit prices for the specific duty<br>applied on partial pig, but not more<br>than the gate prices of partial pig, in<br>value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|<br>R3|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020322.022|[3] Each kilogramme, more than the<br>gate prices of partial pig, in value for<br>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<br>the upper limit prices for the specific<br>duty applied on partial pig, in value<br>for customs duty|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020329.021|[2] Each kilogramme, more than the<br>upper limit prices for the specific duty<br>applied on partial pig, but not more<br>than the gate prices of partial pig, in<br>value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020329.022|[3] Each kilogramme, more than the<br>gate prices of partial pig, in value for<br>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,<br>sheep, goats, horses, asses, mules or<br>hinnies, fresh, chilled or frozen|||||||||||||||||||||||||
|0206.10|Of bovine animals, fresh or chilled|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020610.020|1 Cheek meat and head meat|50.0 %|R4|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 %|R4|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|<br>Of swine, fresh or chilled|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>the upper limit prices for the specific<br>duty applied on partial pig, in value<br>for customs duty|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020630.092|[2] Each kilogramme, more than the<br>upper limit prices for the specific duty<br>applied on partial pig, but not more<br>than the gate prices of partial pig, in<br>value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020630.099|[3] Each kilogramme, more than the<br>gate prices of partial pig, in value for<br>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|<br><br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>the upper limit prices for the specific<br>duty applied on partial pig, in value<br>for customs duty|482 yen/kg|<br>R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020649.092|[2] Each kilogramme, more than the<br>upper limit prices for the specific<br>duty applied on partial pig, but not<br>more than the gate prices of partial<br>pig, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the<br>standard<br>import<br>price of<br>partial pig<br>and the<br>value for<br>customs<br>duty|R3|SG2, S|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|R3|
|020649.099|[3] Each kilogramme, more than the<br>gate prices of partial pig, in value<br>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<br>heading 01.05, fresh, chilled or frozen|||||||||||||||||||||||||
||Of fowls of the species_ Gallus domesticus_|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020711.000|Not cut in pieces, fresh or chilled|11.9 %|B5||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 %|B5||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 %|B5||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,<br>chilled or frozen|||||||||||||||||||||||||
|0208.40|Of<br>whales,<br>dolphins<br>and<br>porpoises<br>(mammals of the order Cetacea); of<br>manatees and dugongs (mammals of the<br>order Sirenia); of seals, sea lions and<br>walruses<br>(mammals<br>of<br>the<br>suborder<br>Pinnipedia)|<br><br><br><br><br>||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|020840.011|– Of whales||X|||||||||||||||||||||||
|02.10|Meat and edible meat offal, salted, in brine,<br>dried or smoked; edible flours and meals of<br>meat or meat offal|||||||||||||||||||||||||
||Meat of swine|||||||||||||||||||||||||
|0210.11|Hams, shoulders and cuts thereof, with<br>bone in|||||||||||||||||||||||||
|021011.010|<br><br>[1] Each kilogramme, in value for<br>customs duty, not more than the gate<br>prices for the specific duty applied on<br>processed meat of swine, where the<br>gate prices shall be obtained by<br>dividing Prices A by Rates B plus<br>0.6, and multiplying by 1.5, the same<br>definition shall be applied in this<br>heading and in heading 16.02.<br>Prices A: standard import prices for<br>processed meat of swine specified by<br>the sub-paragraph 1 of paragraph 4 of<br>the Annex 1-3-2 to the Temporary<br>Customs Tariff Measures Law (Law<br>No. 36 of 1960) corresponding to the<br>period of importation provided by the<br>Annex, the same definition shall be<br>applied in this heading and in heading<br>16.02.<br>Rates B: the rates specified in this<br>subheading [2] according to the each<br>divisions<br>of<br>each<br>import<br>terms<br>provided in the Annex 1-3|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|021011.020|[2] Each kilogramme, more than the<br>gate prices of processed meat of<br>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<br>the gate prices of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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<br>gate prices of processed meat of<br>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|<br>Free|
|0210.19|Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|021019.010|[1] Each kilogramme, not more than<br>the gate prices of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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<br>gate prices of processed meat of<br>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<br>yen/kg|R5|S|154.16 yen/<br>kg|146.82 yen/<br>kg|139.48 yen/<br>kg|132.14 yen/<br>kg|124.80 yen/<br>kg|117.45 yen/<br>kg|110.11 yen/<br>kg|102.77 yen/<br>kg|95.43<br>yen/kg|88.09<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|
||<br>Other, including edible flours and meals of<br>meat or meat offal|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|021092.000|Of whales, dolphins and porpoises<br>(mammals of the order Cetacea); of<br>manatees and dugongs (mammals of the<br>order Sirenia); of seals, sea lions and<br>walruses (mammals of the suborder<br>Pinnipedia)|||||||||||||||||||||||||
|021092.000|– Of whales, dolphins and porpoises<br>(mammals of the order Cetacea); of<br>manatees and dugongs (mammals of the<br>order Sirenia)||X|||||||||||||||||||||||
|021092.000|– 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|<br><br>[1] Each kilogramme, not more than<br>the gate prices of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|021099.019|[2] Each kilogramme, more than the<br>gate prices of processed meat of<br>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<br>yen/kg|R5|S|154.16 yen/<br>kg|146.82 yen/<br>kg|139.48 yen/<br>kg|132.14 yen/<br>kg|124.80 yen/<br>kg|117.45 yen/<br>kg|110.11 yen/<br>kg|102.77 yen/<br>kg|95.43<br>yen/kg|88.09<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|80.75<br>yen/kg|
||Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates|
|03.01|Live fish|||||||||||||||||||||||||
||Other live fish|||||||||||||||||||||||||
|0301.94|Atlantic<br>and<br>Pacific<br>bluefin<br>tunas<br>(_Thunnus thynnus_,_ Thunnus orientalis_)|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|030194.220|– Pacific<br>bluefin<br>tunas<br>(_Thunnus_<br>_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<br>(_Clupea_ <br>spp.),<br>Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ spp.), Buri (_Seriola_ spp.),<br>Saba<br>(_Scomber_ <br>spp.),<br>Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_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<br>and other fish meat of heading 03.04|||||||||||||||||||||||||
||Salmonidae, excluding edible fish offal of<br>subheadings 0302.91 to 0302.99|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030211.000|Trout<br>(_Salmo_<br>_trutta_, <br>_Oncorhynchus_<br>_mykiss_,_ Oncorhynchus clarki_,_ Oncor­_<br>_hynchus_<br>_aguabonita_, <br>_Oncorhynchus_<br>_gilae_,_ Oncorhynchus apache_ and_ Oncor­_<br>_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_, <br>_Oncorhynchus gorbuscha_,_ Oncorhynchus_<br>_keta_, <br>_Oncorhynchus_<br>_tschawytscha_, <br>_Oncorhynchus_<br>_kisutch_, <br>_Oncorhynchus_<br>_masou_ and_ Oncorhynchus rhodurus_)|||||||||||||||||||||||||
|030213.011|– Red salmon (_Oncorhynchus nerka_)|3.5 %|B8||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 %|B8||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<br>stripe-bellied<br>bonito<br>(_Euthynnus_ <br>(_Katsuwonus_)_ pelamis_), excluding edible<br>fish offal of subheadings 0302.91 to<br>0302.99|||||||||||||||||||||||||
|030231.000|Albacore or longfinned tunas (_Thunnus_<br>_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<br>and<br>Pacific<br>bluefin<br>tunas<br>(_Thunnus thynnus_,_ Thunnus orientalis_)|||||||||||||||||||||||||
|030235.010|– Atlantic<br>bluefin<br>tunas<br>(_Thunnus_<br>_thynnus_)|3.5 %|B5||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<br>bluefin<br>tunas<br>(_Thunnus_<br>_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|<br><br>Southern<br>bluefin<br>tunas<br>(_Thunnus_<br>_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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>(_Clupea_<br>_harengus_, <br>_Clupea_<br>_pallasii_),<br>anchovies<br>(_Engraulis_ <br>spp.),<br>sardines (_Sardina pilchardus_,_ Sardinops_ <br>spp.), sardinella (_Sardinella_ spp.), brisling<br>or sprats (_Sprattus sprattus_), mackerel<br>(_Scomber_<br>_scombrus_, <br>_Scomber_<br>_austra­_<br>_lasicus_, <br>_Scomber_<br>_japonicus_),<br>Indian<br>mackerels (_Rastrelliger_ spp.), seerfishes<br>(_Scomberomorus_ spp.), jack and horse<br>mackerel<br>(_Trachurus_ <br>spp.),<br>jacks,<br>crevalles (_Caranx_ spp.), cobia (_Rachy­_<br>_centron_<br>_canadum_),<br>silver<br>pomfrets<br>(_Pampus_ spp.), Pacific saury (_Cololabis_<br>_saira_), scads (_Decapterus_ spp.), capelin<br>(_Mallotus villosus_), swordfish (_Xiphias_<br>_gladius_), Kawakawa (_Euthynnus affinis_),<br>bonitos (_Sarda_ spp.), marlins, sailfishes,<br>spearfish (_Istiophoridae_), excluding edible<br>fish offal of subheadings 0302.91 to<br>0302.99|||||||||||||||||||||||||
|030241.000|Herrings<br>(_Clupea_<br>_harengus_, <br>_Clupea_<br>_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_ <br>spp.),<br>sardinella<br>(_Sardinella_ <br>spp.),<br>brisling or sprats (_Sprattus sprattus_)|||||||||||||||||||||||||
|030243.100|1 Of_ 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_<br>_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_ <br>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 %|B8||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<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_,_ Merlucciidae_,_ Moridae_ and <br>_Muraenolepididae_, excluding edible fish<br>offal of subheadings 0302.91 to 0302.99|||||||||||||||||||||||||
|030251.000|Cod (_Gadus morhua_,_ Gadus ogac_, <br>_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 Of_ 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<br>Pollack<br>(_Theragra_<br>_chalco­_<br>_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<br>subheadings 0302.91 to 0302.99|||||||||||||||||||||||||
|0302.89|Other|||||||||||||||||||||||||
||1 Nishin (_Clupea_ spp.), Buri (_Seriola_ <br>spp.),<br>Saba<br>(_Scomber_ <br>spp.)<br>and<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||3 Other|||||||||||||||||||||||||
|030289.299|– Other|||||||||||||||||||||||||
|030289.299|– – 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|
|030289.299|– – Samma (_Cololabis_ spp., other than <br>_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|
|030289.299|– – 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,<br>maws and other edible fish offal|||||||||||||||||||||||||
|0302.91|Livers, roes and milt|||||||||||||||||||||||||
||1 Hard roes of Nishin (_Clupea_ spp.)<br>and Tara (_Gadus_ spp.,_ Theragra_ spp.<br>and_ Merluccius_ spp.)|||||||||||||||||||||||||
|030291.020|– Hard roes of Tara (_Gadus_ spp., <br>_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<br>(_Clupea_ <br>spp.),<br>Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ spp.), Buri (_Seriola_ spp.),<br>Saba<br>(_Scomber_ <br>spp.),<br>Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|||||||||||||||||||||||||
||– Herring (_Clupea harengus_,_ Clupea_<br>_pallasii_), Cod (_Gadus morhua_,_ Gadus_<br>_ogac_,_ Gadus macrocephalus_), Buri<br>(_Seriola_ spp.) and Sardines (_Sardinops_ <br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
|030299.999|– Other|||||||||||||||||||||||||
|030299.999|– – Atlantic bluefin tunas (_Thunnus_<br>_thynnus_)|3.5 %|B5||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-_<br>_rka_), Pacific salmon (_Oncorhynchus_<br>_gorbuscha_, <br>_Oncorhynchus_<br>_keta_, <br>_Oncorhynchus tschawytscha_,_ Oncor­_<br>_hynchus masou_ and_ Oncorhynchus_<br>_rhodurus_) and Swordfish (_Xiphias_<br>_gladius_)|3.5 %|B8||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<br>salmon<br>(_Salmo_<br>_salar_),<br>Danube<br>salmon (_Hucho hucho_), Red salmon<br>(_Oncorhynchus nerka_) and Pacific<br>salmon<br>(_Oncorhynchus_<br>_gorbuscha_, <br>_Oncorhynchus_<br>_keta_,_ Oncorhynchus_<br>_tschawytscha_,_ Oncorhynchus masou_ <br>and_ Oncorhynchus rhodurus_), Tunas<br>other than Atlantic bluefin tunas<br>(_Thunnus thynnus_) and Yellowfin<br>tunas (_Thunnus albacares_), Marlin<br>(_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<br>fish meat of heading 03.04|||||||||||||||||||||||||
||Salmonidae, excluding edible fish offal of<br>subheadings 0303.91 to 0303.99|||||||||||||||||||||||||
|0303.12|Other Pacific salmon (_Oncorhynchus_<br>_gorbuscha_,_ Oncorhynchus keta_,_ Oncor­_<br>_hynchus_<br>_tschawytscha_, <br>_Oncorhynchus_<br>_kisutch_, <br>_Oncorhynchus_<br>_masou_ <br>and <br>_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 %|B8||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030319.000|Other|3.5 %|B8||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<br>stripe-bellied<br>bonito<br>(_Euthynnus_ <br>(_Katsuwonus_)_ pelamis_), excluding edible<br>fish offal of subheadings 0303.91 to<br>0303.99|||||||||||||||||||||||||
|030341.000|Albacore or longfinned tunas (_Thunnus_<br>_alalunga_)|3.5 %|B8||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 %|B3||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<br>and<br>Pacific<br>bluefin<br>tunas<br>(_Thunnus thynnus_,_ Thunnus orientalis_)|||||||||||||||||||||||||
|030345.020|– Pacific<br>bluefin<br>tunas<br>(_Thunnus_<br>_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<br>bluefin<br>tunas<br>(_Thunnus_<br>_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<br>(_Clupea_<br>_harengus_, <br>_Clupea_<br>_pallasii_),<br>anchovies<br>(_Engraulis_ <br>spp.),<br>sardines (_Sardina pilchardus_,_ Sardinops_ <br>spp.), sardinella (_Sardinella_ spp.), brisling<br>or sprats (_Sprattus sprattus_), mackerel<br>(_Scomber_<br>_scombrus_, <br>_Scomber_<br>_austra­_<br>_lasicus_, <br>_Scomber_<br>_japonicus_),<br>Indian<br>mackerels (_Rastrelliger_ spp.), seerfishes<br>(_Scomberomorus_ spp.), jack and horse<br>mackerel<br>(_Trachurus_ <br>spp.),<br>jacks,<br>crevalles (_Caranx_ spp.), cobia (_Rachy­_<br>_centron_<br>_canadum_),<br>silver<br>pomfrets<br>(_Pampus_ spp.), Pacific saury (_Cololabis_<br>_saira_), scads (_Decapterus_ spp.), capelin<br>(_Mallotus villosus_), swordfish (_Xiphias_<br>_gladius_), Kawakawa (_Euthynnus affinis_),<br>bonitos (_Sarda_ spp.), marlins, sailfishes,<br>spearfish (_Istiophoridae_), excluding edible<br>fish offal of subheadings 0303.91 to<br>0303.99|||||||||||||||||||||||||
|0303.53|Sardines (_Sardina pilchardus_,_ Sardinops_ <br>spp.),<br>sardinella<br>(_Sardinella_ <br>spp.),<br>brisling or sprats (_Sprattus sprattus_)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030353.100|1 Of_ Sardinops_ spp.|10.0 %|B8||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_<br>_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_ <br>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<br>saury (_Cololabis saira_) and scads<br>(_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 %|B8||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_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_,_ Merlucciidae_,_ Moridae_ and <br>_Muraenolepididae_, excluding edible fish<br>offal of subheadings 0303.91 to 0303.99|||||||||||||||||||||||||
|0303.66|Hake (_Merluccius_ spp.,_ Urophycis_ spp.)|||||||||||||||||||||||||
|030366.100|1 Of_ Merluccius_ spp.|6.0 %|B8||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|<br><br>Alaska<br>Pollack<br>(_Theragra_<br>_chalco­_<br>_gramma_)|6.0 %|B8||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0303.69|Other|||||||||||||||||||||||||
|030369.100|1 Tara (_Gadus_ spp.,_ Theragra_ spp.)|6.0 %|B8||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<br>subheadings 0303.91 to 0303.99|||||||||||||||||||||||||
|0303.89|Other|||||||||||||||||||||||||
||1 Nishin (_Clupea_ spp.), Buri (_Seriola_ <br>spp.),<br>Saba<br>(_Scomber_ <br>spp.)<br>and<br>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|||||||||||||||||||||||||
|030389.299|– – Samma (_Cololabis_ spp., other than <br>_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|
|030389.299|– – 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,<br>maws and other edible fish offal|||||||||||||||||||||||||
|0303.99|Other|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||(1) Nishin<br>(_Clupea_ <br>spp.),<br>Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ spp.), Buri (_Seriola_ spp.),<br>Saba<br>(_Scomber_ <br>spp.),<br>Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030399.911|– Nishin (_Clupea_ spp.) and Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ spp.)|||||||||||||||||||||||||
||– – Nishin (_Clupea_ spp.) other than<br>Herrings (_Clupea harengus_,_ Clupea_<br>_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., <br>_Merluccius_ spp.) other than Cod<br>(_Gadus morhua_,_ Gadus ogac_,_ Gadus_<br>_macrocephalus_)|6.0 %|B8||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<br>(_Scomber_<br>_scombrus_, <br>_Scomber_<br>_australasicus_, <br>_Scomber_<br>_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 %|B8||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|
||– <br>– Buri<br>(_Seriola_ <br>spp.),<br>Saba<br>(_Scomber_ spp.), Iwashi (_Etrumeus_ <br>spp.,_ Engraulis_ spp.) and Samma<br>(_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_ <br>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|||||||||||||||||||||||||
|030399.999|– – Salmonidae|||||||||||||||||||||||||
|030399.999|<br>– – – Red salmon (_Oncorhynchus_<br>_nerka_),<br>Atlantic<br>salmon<br>(_Salmo_<br>_salar_),<br>Danube<br>salmon<br>(_Hucho_<br>_hucho_) and Trout (_Salmo trutta_, <br>_Oncorhynchus mykiss_,_ Oncorhynchus_<br>_clarki_, <br>_Oncorhynchus_<br>_aguabonita_, <br>_Oncorhynchus gilae_,_ Oncorhynchus_<br>_apache_ <br>and <br>_Oncorhynchus_<br>_chry­_<br>_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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – –<br>Silver salmon (_Oncorhynchus_<br>_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|
||– – –<br>Other|3.5 %|B8||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|
||– –<br>Tunas|||||||||||||||||||||||||
||– – –<br>Yellowfin tunas (_Thunnus_<br>_albacares_), Bigeye tunas (_Thunnus_<br>_obesus_) and Atlantic bluefin tunas<br>(_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|
||– – –<br>Albacore or longfinned tunas<br>(_Thunnus alalunga_)|3.5 %|B8||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|
||– – –<br>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|
||– –<br>Other|||||||||||||||||||||||||
||– – –<br>Skipjack or stripe-bellied<br>bonito<br>(_Euthynnus_ <br>(_Katsuwonus_) <br>_pelamis_)|3.5 %|B3||2.6 %|1.8 %|0.9 %|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||– – –<br>Marlin (_Istiophoridae_)|3.5 %|B8||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|
||– – –<br>Swordfish (_Xiphias gladius_) <br>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|
||– – –<br>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<br>not minced), fresh, chilled or frozen|||||||||||||||||||||||||
||Fresh or chilled fillets of other fish|||||||||||||||||||||||||
|0304.44|Fish of the families_ Bregmacerotidae_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_, <br>_Merlucciidae_, <br>_Moridae_ <br>and_ Muraenolepididae_|||||||||||||||||||||||||
|030444.100|1 <br>Tara (_Gadus_ spp.,_ Theragra_ spp.<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0304.49|Other|||||||||||||||||||||||||
|030449.100|1 Nishin (_Clupea_ spp.), Buri (_Seriola_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_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_, <br>_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_<br>_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_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_, <br>_Merlucciidae_, <br>_Moridae_ <br>and_ Muraenolepididae_|||||||||||||||||||||||||
|030453.100|1 Tara (_Gadus_ spp.,_ Theragra_ spp. and <br>_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_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_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_, <br>_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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030459.292|– – Southern bluefin tunas (_Thunnus_<br>_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_<br>_macerotidae_, <br>_Euclichthyidae_, <br>_Gadidae_, <br>_Macrouridae_,_ Melanonidae_,_ Merlucciidae_, <br>_Moridae_ and_ Muraenolepididae_|||||||||||||||||||||||||
|030471.000|Cod (_Gadus morhua_,_ Gadus ogac_, <br>_Gadus macrocephalus_)|10.0 %|B8||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 Of_ Merluccius_ spp.|10.0 %|B8||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<br>Pollack<br>(_Theragra_<br>_chalco­_<br>_gramma_)|10.0 %|B8||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 %|B8||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 %|B8||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<br>or<br>stripe-bellied<br>bonito<br>(_Euthynnus_ <br>(_Katsuwonus_)_ pelamis_)|||||||||||||||||||||||||
||– Tunas (of the genus_ Thunnus_)|||||||||||||||||||||||||
|030487.020|– – Bluefin tunas (_Thunnus thynnus_, <br>_Thunnus orientalis_)|3.5 %|B5||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_<br>_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_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|10.0 %|B5||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
|030489.210|– Marlin (_Istiophoridae_)|3.5 %|B8||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_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|||||||||||||||||||||||||
|030499.120|– Buri (_Seriola_ spp.), Saba (_Scomber_ <br>spp.),<br>Iwashi<br>(_Etrumeus_ <br>spp., <br>_Sardinops_ spp. and_ Engraulis_ spp.),<br>Aji (_Trachurus_ spp. and_ Decapterus_ <br>spp.) and Samma (_Cololabis_ spp.)|10.0 %|B5||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_<br>_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,<br>whether or not cooked before or during the<br>smoking process; flours, meals and pellets<br>of fish, fit for human consumption|||||||||||||||||||||||||
|030510.000|Flours, meals and pellets of fish, fit for<br>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,<br>smoked, salted or in brine|||||||||||||||||||||||||
||3 Hard roes of Tara (_Gadus_ spp., <br>_Theragra_ spp. and_ Merluccius_ spp.) and<br>Nishin roes on the tangles|||||||||||||||||||||||||
|030520.020|– Hard roes of Tara (_Gadus_ spp., <br>_Theragra_ spp. and_ Merluccius_ spp.)|7.5 %|B8||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Fish fillets, dried, salted or in brine, but<br>not smoked|||||||||||||||||||||||||
|0305.32|Fish of the families_ Bregmacerotidae_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_, <br>_Merlucciidae_, <br>_Moridae_ <br>and_ Muraenolepididae_|||||||||||||||||||||||||
|030532.010|– Tara (_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ spp.)|15.0 %|B8||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_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|15.0 %|B5||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,<br>whether or not salted but not smoked|||||||||||||||||||||||||
|030551.000|Cod (_Gadus morhua_,_ Gadus ogac_, <br>_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_, <br>_Euclichthyidae_,_ Gadidae_,_ Macrouridae_, <br>_Melanonidae_, <br>_Merlucciidae_, <br>_Moridae_ <br>and_ Muraenolepididae_, other than cod<br>(_Gadus morhua_,_ Gadus ogac_,_ Gadus_<br>_macrocephalus_)|||||||||||||||||||||||||
|030553.100|– Tara (_Gadus_ spp.,_ Theragra_ spp. and <br>_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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0305.54|Herrings<br>(_Clupea_<br>_harengus_, <br>_Clupea_<br>_pallasii_), anchovies (_Engraulis_ spp.),<br>sardines (_Sardina pilchardus_,_ Sardinops_ <br>spp.),<br>sardinella<br>(_Sardinella_ <br>spp.),<br>brisling or sprats (_Sprattus sprattus_),<br>mackerel (_Scomber scombrus_,_ Scomber_<br>_australasicus_, <br>_Scomber_<br>_japonicus_),<br>Indian mackerels (_Rastrelliger_ spp.),<br>seerfishes (_Scomberomorus_ spp.), jack<br>and horse mackerel (_Trachurus_ spp.),<br>jacks, crevalles (_Caranx_ spp.), cobia<br>(_Rachycentron_<br>_canadum_),<br>silver<br>pomfrets (_Pampus_ spp.), Pacific saury<br>(_Cololabis saira_), scads (_Decapterus_ <br>spp.),<br>capelin<br>(_Mallotus_<br>_villosus_),<br>swordfish (_Xiphias gladius_), Kawakawa<br>(_Euthynnus_<br>_affinis_),<br>bonitos<br>(_Sarda_ <br>spp.), marlins, sailfishes, spearfish (_Istio­_<br>_phoridae_)|||||||||||||||||||||||||
|030554.100|– Herrings (_Clupea harengus_,_ Clupea_<br>_pallasii_), Iwashi (_Sardinops_ spp. and <br>_Engraulis_ <br>spp.),<br>mackerel<br>(_Scomber_<br>_scombrus_, <br>_Scomber_<br>_australasicus_, <br>_Scomber japonicus_), Aji (_Trachurus_ <br>spp. and_ Decapterus_ spp.) and Pacific<br>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<br>(_Clupea_ <br>spp.),<br>Buri<br>(_Seriola_ spp.), Saba (_Scomber_ spp.)<br>and red-eye round herring (_Etrumeus_ <br>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|||||||||||||||||||||||||
|030559.090|– Samma (_Cololabis_ spp., other than <br>_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|
|030559.090|– 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<br>fish in brine, other than edible fish offal|||||||||||||||||||||||||
|030561.000|Herrings<br>(_Clupea_<br>_harengus_, <br>_Clupea_<br>_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_, <br>_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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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_ <br>spp.),<br>catfish<br>(_Pangasius_ spp.,_ Silurus_ spp.,_ Clarias_ <br>spp.,_ Ictalurus_ spp.), carp (_Cyprinus_ <br>spp.,_ Carassius_ spp.,_ Ctenopharyngodon_<br>_idellus_, <br>_Hypophthalmichthys_ <br>spp., <br>_Cirrhinus_ <br>spp., <br>_Mylopharyngodon_<br>_piceus_,_ Catla catla_,_ Labeo_ spp.,_ Osteo­_<br>_chilus hasselti_,_ Leptobarbus hoeveni_, <br>_Megalobrama_ <br>spp.),<br>eels<br>(_Anguilla_ <br>spp.), Nile perch (_Lates niloticus_) and<br>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_ <br>spp.,_ Theragra_ spp. and_ Merluccius_ <br>spp.),<br>Buri<br>(_Seriola_ <br>spp.),<br>Saba<br>(_Scomber_ spp.), Iwashi (_Etrumeus_ spp.<br>and_ Sardinops_ spp.), Aji (_Trachurus_ <br>spp. and_ Decapterus_ spp.) and Samma<br>(_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<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Nishin<br>(_Clupea_ <br>spp.),<br>Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ <br>spp.),<br>Buri<br>(_Seriola_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|||||||||||||||||||||||||
|030572.221|– – Cod (_Gadus morhua_,_ Gadus_<br>_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<br>(_Clupea_<br>_harengus_, <br>_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_, <br>_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<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ <br>spp.),<br>Buri<br>(_Seriola_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ <br>spp.<br>and <br>_Sardinops_ <br>spp.), Aji (_Trachurus_ spp. and <br>_Decapterus_ <br>spp.)<br>and<br>Samma<br>(_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|||||||||||||||||||||||||
||<br>B Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Nishin<br>(_Clupea_ <br>spp.),<br>Tara<br>(_Gadus_ spp.,_ Theragra_ spp. and <br>_Merluccius_ <br>spp.),<br>Buri<br>(_Seriola_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ spp.,_ Sardinops_ spp. and <br>_Engraulis_ spp.), Aji (_Trachurus_ spp.<br>and_ Decapterus_ spp.) and Samma<br>(_Cololabis_ spp.)|||||||||||||||||||||||||
|030579.221|– – Cod (_Gadus morhua_,_ Gadus_<br>_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<br>(_Clupea_<br>_harengus_, <br>_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_, <br>_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-_<br>_dus_ <br>spp., <br>_Theragra_ <br>spp.<br>and <br>_Merluccius_ <br>spp.),<br>Buri<br>(_Seriola_ <br>spp.), Saba (_Scomber_ spp.), Iwashi<br>(_Etrumeus_ <br>spp.<br>and <br>_Sardinops_ <br>spp.), Aji (_Trachurus_ spp. and <br>_Decapterus_ <br>spp.)<br>and<br>Samma<br>(_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|<br>Crustaceans, whether in shell or not, live,<br>fresh, chilled, frozen, dried, salted or in<br>brine; smoked crustaceans, whether in<br>shell or not, whether or not cooked before<br>or during the smoking process; crustaceans,<br>in shell, cooked by steaming or by boiling<br>in water, whether or not chilled, frozen,<br>dried, salted or in brine; flours, meals and<br>pellets of crustaceans, fit for human<br>consumption|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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,<br>fresh, chilled, frozen, dried, salted or in<br>brine; smoked molluscs, whether in shell<br>or not, whether or not cooked before or<br>during the smoking process; flours, meals<br>and pellets of molluscs, fit for human<br>consumption|||||||||||||||||||||||||
||Oysters|||||||||||||||||||||||||
|0307.19|Other|||||||||||||||||||||||||
||1 Smoked|||||||||||||||||||||||||
|030719.210|– Adductors of shellfish|6.7 %|B8||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<br>genera_ Pecten_,_ Chlamys_ or_ 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 %|B8||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|<br><br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Mussels (_Mytilus_ spp.,_ Perna_ spp.)|||||||||||||||||||||||||
|0307.39|Other|||||||||||||||||||||||||
||1 Smoked|||||||||||||||||||||||||
|030739.510|– Adductors of shellfish|6.7 %|B5||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_<br>_bartramii_)|3.5 %|B8||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<br>flying squid<br>(_Todarodes_<br>_pacificus_), jumbo flying squid (_Dosidicus_<br>_gigas_), Japanese squid (_Loliolus_ spp.),<br>shortfin squid (_Illex_ spp.) and sparkling<br>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|||||||||||||||||||||||||
|030743.090|– – Cuttle fish (_Rossia macrosoma_, <br>_Sepiola_ spp.) and squid (_Ommastrephes_ <br>spp.,_ Loligo_ spp.,_ Nototodarus_ spp., <br>_Sepioteuthis_ spp.)|3.5 %|B8||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|
|030743.090|– – 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 %|B8||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|030749.210|– Mongo ika|||||||||||||||||||||||||
|030749.210|– – 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|
|030749.210|– – Other|15.0 %|B8||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|||||||||||||||||||||||||
|030749.290|– – Cuttle fish (_Rossia macrosoma_, <br>_Sepiola_ spp.) and squid (_Ommastrephes_ <br>spp.,_ Loligo_ spp.,_ Nototodarus_ spp., <br>_Sepioteuthis_ spp.), dried, salted or in<br>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|
|030749.290|– – Other|15.0 %|B8||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 <br>_Arcidae_, <br>_Arcticidae_, <br>_Cardiidae_, <br>_Donacidae_,_ Hiatellidae_,_ Mactridae_,_ Meso­_<br>_desmatidae_,_ Myidae_,_ Semelidae_,_ Sole­_<br>_curtidae_, <br>_Solenidae_, <br>_Tridacnidae_ <br>and <br>_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|<br><br>– Other|7.0 %|B8||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0307.79|Other|||||||||||||||||||||||||
||1 Smoked|||||||||||||||||||||||||
|030779.210|– Adductors of shellfish|6.7 %|B5||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<br>conchs (_Strombus_ spp.)|||||||||||||||||||||||||
|030781.000|Live, fresh or chilled abalone (_Haliotis_ <br>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<br>(_Strombus_ spp.)|||||||||||||||||||||||||
|030782.000|– 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|
|030782.000|– 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.)|||||||||||||||||||||||||
|030784.000|– 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|
|030784.000|– 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|||||||||||||||||||||||||
|030788.100|– Adductors of shellfish|6.7 %|B8||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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,<br>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 %|B8||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<br>of shellfish|6.7 %|B8||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>and molluscs, live, fresh, chilled, frozen,<br>dried, salted or in brine; smoked aquatic<br>invertebrates other than crustaceans and<br>molluscs, whether or not cooked before or<br>during the smoking process; flours, meals<br>and pellets of aquatic invertebrates other<br>than crustaceans and molluscs, fit for<br>human consumption|||||||||||||||||||||||||
||Sea<br>urchins<br>(_Strongylocentrotus_ <br>spp., <br>_Paracentrotus lividus_,_ Loxechinus albus_, <br>_Echinus esculentus_)|||||||||||||||||||||||||
|030822.000|Frozen|7.0 %|B8||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 %|B8||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|||||||||||||||||||||||||
|030890.299|– – – Jellyfish other than_ Rhopilema_ <br>spp.|7.0 %|B3||5.3 %|3.5 %|1.8 %|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|030890.299|– – – Other|7.0 %|B8||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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included|
|04.01|Milk and cream, not concentrated nor<br>containing added sugar or other sweetening<br>matter|||||||||||||||||||||||||
|0401.10|Of a fat content, by weight, not exceeding<br>1%|||||||||||||||||||||||||
||1 Sterilised, frozen or treated appropriate<br>to preserve|||||||||||||||||||||||||
|040110.110|– Concerning milk and cream in this<br>subheading 1, 0401.20-1, 0401.40-1 and<br>0401.50-1-(1), (2), buttermilk etc. in<br>0403.10-1 and 0403.90-1-(1)-[2], (2)-[2]<br>and<br>(3)-[2], products<br>consisting<br>of<br>natural milk constituents in 0404.90-1-<br>(1)-[1], [2], (2)-[1], [2], (3)-[1], [2],<br>edible preparations containing cocoa in<br>1806.20-1-(1), 1806.90-2-(1)-A, edible<br>preparations<br>in<br>1901.10-1-(1),<br>(2),<br>1901.20-1-(1)-A, B and 1901.90-1-(1)-<br>A, B, preparations with a basis of<br>coffee etc. in 2101.12-2-(1)-A, B and<br>2101.20-2-(1)-A, B, edible preparations<br>in 2106.10-1 and 2106.90-1-(1), (2), for<br>the quantity within the limits of a tariff<br>quota stipulated by a cabinet order which<br>is effective at the time of import and<br>under the conditions set out by relevant<br>regulations which are effective at the<br>time of import<br>Note: The tariff quota shall be calculated<br>on the basis of 133,940 ton, evaluated as<br>whole milk by means stipulated by a<br>cabinet<br>order,<br>in<br>consideration<br>of<br>imported quantity in the preceding<br>fiscal year (April-March), international<br>market situation and other relevant<br>conditions, hereinafter referred to as<br>‘the<br>Pooled<br>Quota<br>of<br>other<br>milk<br>products’ in this heading, headings<br>04.03, 04.04, 18.06, 19.01, 21.01 and<br>21.06|25.0 %|R6||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 %|<br>12.5 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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%<br>but not exceeding 6%|||||||||||||||||||||||||
||1 Sterilised, frozen or preserved|||||||||||||||||||||||||
|040120.110|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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 %|R7|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%<br>but not exceeding 10%|||||||||||||||||||||||||
||1 Sterilised, frozen or preserved|||||||||||||||||||||||||
|040140.110|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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 %|R8|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<br>10%|||||||||||||||||||||||||
||1 Sterilised, frozen or preserved; other<br>cream of a fat content, by weight, of<br>13% or more (other than sterilised,<br>frozen or preserved)|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 45%|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040150.111|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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<br>products’|25.0 %|R6||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 %|R8|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<br>added sugar or other sweetening matter|||||||||||||||||||||||||
|0402.10|In powder, granules or other solid forms,<br>of a fat content, by weight, not exceeding<br>1.5%|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|040210.110|[1] Imported by the Agriculture and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by<br>means<br>stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
||<br>[2] Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040210.121|– Concerning milk and cream in<br>powder, granules or other solid forms<br>in this subheading 1-[2], 2-(1)-[2], (2)-<br>[2], 0402.21-2-(1), (2)-[2] and 0402.29-<br>2-[2], for the quantity within the limits<br>of a tariff quota stipulated by a cabinet<br>order which is effective at the time of<br>import and under the conditions set out<br>by relevant regulations which are<br>effective at the time of import<br>Note:<br>The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of 74,973 ton,<br>in consideration of the quantity of pros­<br>pective domestic demand in the current<br>fiscal year (April-March), international<br>market situation and other relevant<br>conditions, hereinafter referred to as<br>‘the Pooled Quota of skimmed milk<br>powder other than for school lunch<br>etc.’ in this heading||Xq1|||||||||||||||||||||||
|040210.129|– Other|29.8 % +<br>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,<br>pupils or infants of kindergartens,<br>elementary schools, lower secondary<br>schools,<br>compulsory<br>education<br>schools,<br>upper secondary<br>schools<br>having evening courses, or special<br>support schools, for pupils of children's<br>welfare institutions or the like as may<br>be prescribed by a cabinet order, or for<br>pupils<br>receiving<br>daycare<br>by<br>the<br>business stipulated by paragraph 9, 10<br>or 12 of Article 6-3 of the Child<br>Welfare Act (Law No. 164 of 1947),<br>hereinafter referred to as ‘For school<br>lunch etc.’ in this heading, and for the<br>manufacture of mixed feeds as may be<br>prescribed by a cabinet order, here­<br>inafter referred to as ‘For feeding<br>purposes’ in this heading|||||||||||||||||||||||||
||<br>[1] For School lunch etc.|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040210.211|– Concerning milk and cream in<br>powder,<br>granules or<br>other solid<br>forms for school lunch etc. in this<br>subheading 2-(1)-[1], and 0402.21-2-<br>(1), for the quantity within the limits<br>of a tariff quota stipulated by a<br>cabinet order which is effective at<br>the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the<br>time of import<br>Note: The tariff quota shall be<br>calculated on the basis of 7,264 ton,<br>in consideration of the quantity of<br>prospective domestic demand in the<br>current fiscal year (April-March),<br>international market situation and<br>other relevant conditions, hereinafter<br>referred to as ‘the Pooled Quota of<br>skimmed milk powder for school<br>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<br>milk powder other than for school<br>lunch etc.’||Xq1|||||||||||||||||||||||
|040210.217|– Other|396 yen/kg|<br>R9|S|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|R9|
||(2) Other|||||||||||||||||||||||||
|040210.221|[1] Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
||<br>[2] Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040210.222|– For ‘the Pooled Quota of skimmed<br>milk powder other than for school<br>lunch etc.’||Xq1|||||||||||||||||||||||
|040210.229|– Other|21.3 % +<br>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,<br>of a fat content, by weight, exceeding<br>1.5%|||||||||||||||||||||||||
|0402.21|Not containing added sugar or other<br>sweetening matter|||||||||||||||||||||||||
||1 Of<br>a <br>fat<br>content,<br>by<br>weight,<br>exceeding 5%|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 30%|||||||||||||||||||||||||
|040221.111|– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
|040221.119|– Other|||||||||||||||||||||||||
|040221.119|– – Intended for use as materials for<br>chocolate|25.5 % +<br>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|
|040221.119|– – Other|25.5 % +<br>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|
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040221.121|– Imported by the Agriculture and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by means stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
|040221.129|– Other|||||||||||||||||||||||||
|040221.129|– – Intended for use as materials for<br>chocolate|25.5 % +<br>1,023 yen/<br>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|
|040221.129|– – Other|25.5 % +<br>1,023 yen/<br>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<br>feeding purposes|||||||||||||||||||||||||
||– For school lunch etc.|||||||||||||||||||||||||
|040221.211|– – For ‘the Pooled Quota of<br>skimmed milk powder for school<br>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<br>skimmed milk powder other than for<br>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|
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040221.221|[1] Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation<br>Temporary<br>Law<br>(Law<br>No.<br>112<br>of<br>1965)<br>or<br>imported with approval of the<br>Minister of Agriculture, Forestry<br>and Fisheries by means stipulated<br>by paragraph 2 thereof||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|040221.222|– For<br>‘the<br>Pooled<br>Quota<br>of<br>skimmed milk powder other than<br>for school lunch etc.’||Xq1|||||||||||||||||||||||
|040221.229|– Other|21.3 % +<br>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<br>a <br>fat<br>content,<br>by<br>weight,<br>exceeding 5%|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 30%|||||||||||||||||||||||||
|040229.111|– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
|040229.119|– Other|25.5 % +<br>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|
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040229.121|– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
|040229.129|– Other|25.5 % +<br>1,023 yen/<br>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<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|040229.220|– For ‘the Pooled Quota of skimmed<br>milk powder other than for school<br>lunch etc.’||Xq1|||||||||||||||||||||||
|040229.291|– Other|29.8 % +<br>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<br>sweetening matter|||||||||||||||||||||||||
||1 Of<br>a <br>fat<br>content,<br>by<br>weight,<br>exceeding 7.5%|||||||||||||||||||||||||
|040291.110|<br><br>(1) Whipped cream in pressurised<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
|040291.121|– Concerning milk and cream in this<br>subheading 1-(2) and 2, for the<br>quantity within the limits of a tariff<br>quota stipulated by a cabinet order<br>which is effective at the time of<br>import and under the conditions set<br>out by relevant regulations which are<br>effective at the time of import<br>Note: The tariff quota shall be<br>calculated on the basis of 1,500 ton,<br>in consideration of the imported<br>quantity in the preceding fiscal year<br>(April-March), international market<br>situation<br>and<br>other<br>relevant<br>conditions, hereinafter referred to as<br>‘the Pooled Quota’ in this subheading||Xq1|||||||||||||||||||||||
|040291.129|– Other|25.5 % +<br>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 % +<br>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<br>a <br>fat<br>content,<br>by<br>weight,<br>exceeding 8%|||||||||||||||||||||||||
|040299.110|(1) Whipped cream in pressurised<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040299.121|– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof||Xq1|||||||||||||||||||||||
|040299.129|– Other|25.5 % +<br>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<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by<br>means<br>stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
|040299.290|– Other|25.5 % +<br>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,<br>kephir and other fermented or acidified milk<br>and cream, whether or not concentrated or<br>containing added sugar or other sweetening<br>matter or flavoured or containing added<br>fruit, nuts or cocoa|||||||||||||||||||||||||
|0403.10|Yogurt|||||||||||||||||||||||||
||1 Frozen, preserved or containing added<br>sugar<br>or<br>other<br>sweetening<br>matter,<br>flavouring, fruits or nuts (excluding<br>frozen yogurt)|||||||||||||||||||||||||
||<br>– For ‘the Pooled Quota of other milk<br>products’|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040310.110|– – Containing added sugar|35.0 %|R6||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 %|R6||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<br>sweetening<br>matter,<br>in<br>immediate<br>packings, of a content not exceeding<br>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<br>trated or containing added sugar or<br>other sweetening<br>matter, flavouring,<br>fruits or nuts|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 1.5%|||||||||||||||||||||||||
||[1] Buttermilk powder<br>and<br>other<br>products in solid forms|||||||||||||||||||||||||
||– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof|||||||||||||||||||||||||
|040390.111|<br><br>– – Containing added sugar||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040390.112|– – Other||Xq1|||||||||||||||||||||||
|040390.113|– Other|29.8 % +<br>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<br>products’|||||||||||||||||||||||||
|040390.116|– – Containing added sugar|35.0 %|R6||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 %|R6||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,<br>exceeding 1.5% but not exceeding 26%|||||||||||||||||||||||||
||[1] Buttermilk powder<br>and<br>other<br>products in solid forms|||||||||||||||||||||||||
||– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof|||||||||||||||||||||||||
|040390.121|– – Containing added sugar||Xq1|||||||||||||||||||||||
|040390.122|– – Other||Xq1|||||||||||||||||||||||
|040390.123|– Other|29.8 % +<br>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<br>products’|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040390.126|– – Containing added sugar|35.0 %|R6||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 %|R6||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,<br>exceeding 26%|||||||||||||||||||||||||
||[1] Buttermilk powder<br>and<br>other<br>products in solid forms|||||||||||||||||||||||||
||– Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof|||||||||||||||||||||||||
|040390.131|– – Containing added sugar||Xq1|||||||||||||||||||||||
|040390.132|– – Other||Xq1|||||||||||||||||||||||
|040390.133|– Other|29.8 % +<br>1,023 yen/<br>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<br>products’|||||||||||||||||||||||||
|040390.136|– – Containing added sugar|35.0 %|R6||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 %|R6||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|<br><br>– Other||X|S||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040390.200|2 Other|21.3 %|R5|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<br>containing added sugar or other sweetening<br>matter; products consisting of natural milk<br>constituents, whether or not containing<br>added sugar or other sweetening matter,<br>not elsewhere specified or included|||||||||||||||||||||||||
|0404.10|Whey and modified whey, whether or not<br>concentrated or containing added sugar or<br>other sweetening matter|||||||||||||||||||||||||
||1 Sterilised, frozen, preserved, concen­<br>trated or containing added sugar or<br>other sweetening matter|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 5%|||||||||||||||||||||||||
||[1] Imported by the Agriculture and<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof|||||||||||||||||||||||||
|040410.111|– Containing added sugar||Xq1|||||||||||||||||||||||
|040410.119|– Other||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
||[i] Mineral concentrated whey|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Concerning mineral concentrated<br>whey in this subheading 1-(1)-[2]-<br>[i] and (2)-[2]-[i], for the quantity<br>within the limits of a tariff quota<br>stipulated by a cabinet order which<br>is effective at the time of import and<br>under the conditions set out by<br>relevant<br>regulations<br>which<br>are<br>effective at the time of import<br>Note: The tariff quota shall be<br>calculated on the basis of 14,000<br>ton, in consideration of the quantity<br>of prospective domestic demand in<br>the<br>current<br>fiscal<br>year<br>(April-<br>March),<br>international<br>market<br>situation<br>and<br>other<br>relevant<br>conditions, hereinafter referred to as<br>‘the<br>Pooled<br>Quota<br>of<br>mineral<br>concentrated whey’|||||||||||||||||||||||||
|040410.121|– – Containing added sugar||Xq1|||||||||||||||||||||||
|040410.122|– – Other||Xq1|||||||||||||||||||||||
|040410.129|– Other|||||||||||||||||||||||||
|040410.129|– <br>– Tariff Rate Quota for the<br>European Union|||||||||||||||||||||||||
|040410.129|– – – Containing added sugar|29.8 % +<br>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|
|040410.129|– – – Other|29.8 % +<br>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|
|040410.129|– – Other|||||||||||||||||||||||||
|040410.129|– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>less than 25% (Whey Powder)|||||||||||||||||||||||||
|040410.129|<br>– – – – Containing added sugar|29.8 % +<br>425 yen/kg|R11|SG4**, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – – Other|29.8 % +<br>425 yen/kg|R12|SG4**, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 25% but less<br>than 45% (Whey Protein Concentrate,<br>hereinafter referred to as ‘WPC’)|||||||||||||||||||||||||
||– – – – Containing added sugar|29.8 % +<br>425 yen/kg|R11|SG4*, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – – Other|29.8 % +<br>425 yen/kg|R12|SG4*, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 45%|||||||||||||||||||||||||
||– – – – Containing added sugar|29.8 % +<br>425 yen/kg|<br>B5***­<br>**|S|35.0 % + 40<br>yen/kg|28.0 % + 32<br>yen/kg|21.0 % + 24<br>yen/kg|14.0 % + 16<br>yen/kg|7.0 % + 8<br>yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||– – – – Other|29.8 % +<br>425 yen/kg|B5****|S|25.0 % + 40<br>yen/kg|20.0 % + 32<br>yen/kg|15.0 % + 24<br>yen/kg|10.0 % + 16<br>yen/kg|5.0 % + 8<br>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<br>whey, other than mineral concen­<br>trated whey, used for the manu­<br>facture of mixed feeds as may be<br>prescribed by a cabinet order, in<br>this subheading 1-(1)-[2]-[ii]-1, 2<br>and<br>(2)-[2]-[ii]-1,<br>2,<br>for<br>the<br>quantity within the limits of a tariff<br>quota stipulated by a cabinet order<br>which is effective at the time of<br>import and under the conditions set<br>out by relevant regulations which are<br>effective at the time of import||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Note: The tariff quota shall be<br>calculated on the basis of 45,000<br>ton, in consideration of the quantity<br>of prospective domestic demand in<br>the<br>current<br>fiscal<br>year<br>(April-<br>March),<br>international<br>market<br>situation<br>and<br>other<br>relevant<br>conditions, hereinafter referred to as<br>‘the Pooled Quota of whey etc. for<br>feeding purposes’ in this subheading|||||||||||||||||||||||||
|040410.139|– Other|||||||||||||||||||||||||
|040410.139|– – Tariff Rate Quota for the<br>European Union|29.8 % +<br>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|
|040410.139|– – Other|||||||||||||||||||||||||
|040410.139|– – – For the manufacture of mixed<br>feeds containing added colouring<br>matter which is recognised as in<br>blue at the time of import|29.8 % +<br>425 yen/kg|<br>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,<br>by weight, calculated on the dry<br>matter,<br>less<br>than<br>25%<br>(Whey<br>Powder)|29.8 % +<br>425 yen/kg|R11|SG4**, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than<br>25% but less than 45% (WPC)|29.8 % +<br>425 yen/kg|R11|SG4*, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than 45%|29.8 % +<br>425 yen/kg|<br> <br>B5***­<br>**|S|35.0 % + 40<br>yen/kg|28.0 % + 32<br>yen/kg|21.0 % + 24<br>yen/kg|14.0 % + 16<br>yen/kg|7.0 % + 8<br>yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040410.141|– For the manufacture of mixed<br>feeds as may be prescribed by a<br>cabinet order which is effective at<br>the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the<br>time of import, for ‘the Pooled<br>Quota of whey etc. for feeding<br>purposes’||Xq1|||||||||||||||||||||||
|040410.142|– Concerning whey and products<br>consisting of natural milk consti­<br>tution, used for the manufacture of<br>prepared milk powder for babies and<br>infants, in this subheading 1-(1)-[2]-<br>[ii]-2<br>and<br>(2)-[2]-[ii]-2<br>and<br>subheading 0404.90-1-(1)-[2], (2)-<br>[2] and (3)-[2], for the quantity<br>within the limits of a tariff quota<br>stipulated by a cabinet order which<br>is effective at the time of import and<br>under the conditions set out by<br>relevant<br>regulations<br>which<br>are<br>effective at the time of import||Xq1|||||||||||||||||||||||
||Note: The tariff quota shall be<br>calculated on the basis of 25,000<br>ton, in consideration of the quantity<br>of prospective domestic demand in<br>the<br>current<br>fiscal<br>year<br>(April-<br>March),<br>international<br>market<br>situation<br>and<br>other<br>relevant<br>conditions, hereinafter referred to as<br>‘the Pooled Quota of whey etc. used<br>for prepared milk powder for babies<br>and infants’ in this subheading and<br>subheading 0404.90|||||||||||||||||||||||||
|040410.149|– Other|||||||||||||||||||||||||
|040410.149|– – Tariff Rate Quota for the<br>European Union|||||||||||||||||||||||||
|040410.149|– – – Whey (prepared whey for<br>infant formula)|29.8 % +<br>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|
|040410.149|<br>– – – Whey (whey permeate)|29.8 % +<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|||||||||||||||||||||||||
||– – – For the manufacture of mixed<br>feeds containing added colouring<br>matter which is recognised as in<br>blue at the time of import|29.8 % +<br>425 yen/kg|<br>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,<br>by weight, calculated on the dry<br>matter,<br>less<br>than<br>25%<br>(Whey<br>Powder)|29.8 % +<br>425 yen/kg|R12|SG4**, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than<br>25% but less than 45% (WPC)|29.8 % +<br>425 yen/kg|R12|SG4*, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than 45%|29.8 % +<br>425 yen/kg|B5****|S|25.0 % + 40<br>yen/kg|20.0 % + 32<br>yen/kg|15.0 % + 24<br>yen/kg|10.0 % + 16<br>yen/kg|5.0 % + 8<br>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<br>Livestock Industries Corporation to<br>the extent of the quantity stipulated<br>by paragraph 1 of Article 13 of the<br>Manufacturing<br>Milk<br>Producer<br>Compensation Temporary Law (Law<br>No. 112 of 1965) or imported with<br>approval of the Minister of Agri­<br>culture, Forestry and Fisheries by<br>means stipulated by paragraph 2<br>thereof|||||||||||||||||||||||||
|040410.151|– Containing added sugar||Xq1|||||||||||||||||||||||
|040410.159|– Other||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
||[i] Mineral concentrated whey|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– For ‘the Pooled Quota of mineral<br>concentrated whey’|||||||||||||||||||||||||
|040410.161|– – Containing added sugar||Xq1|||||||||||||||||||||||
|040410.162|– – Other||Xq1|||||||||||||||||||||||
|040410.169|– Other|||||||||||||||||||||||||
|040410.169|– <br>– Tariff Rate Quota for the<br>European Union|||||||||||||||||||||||||
|040410.169|– – – Containing added sugar|29.8 % +<br>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|
|040410.169|– – – Other|29.8 % +<br>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<br>weight, calculated on the dry matter,<br>less than 25% (Whey Powder)|||||||||||||||||||||||||
||– – – – Containing added sugar|29.8 % +<br>687 yen/kg|R11|SG4**, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – – Other|29.8 % +<br>687 yen/kg|R12|SG4**, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||<br>– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 25% but less<br>than 45% (WPC)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – – Containing added sugar|29.8 % +<br>687 yen/kg|R11|SG4*, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – – Other|29.8 % +<br>687 yen/kg|R12|SG4*, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 45%|||||||||||||||||||||||||
||– – – – Containing added sugar|29.8 % +<br>687 yen/kg|<br>B5***­<br>**|S|35.0 % + 40<br>yen/kg|28.0 % + 32<br>yen/kg|21.0 % + 24<br>yen/kg|14.0 % + 16<br>yen/kg|7.0 % + 8<br>yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||– – – – Other|29.8 % +<br>687 yen/kg|B5****|S|25.0 % + 40<br>yen/kg|20.0 % + 32<br>yen/kg|15.0 % + 24<br>yen/kg|10.0 % + 16<br>yen/kg|5.0 % + 8<br>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<br>feeds as may be prescribed by a<br>cabinet order which is effective at<br>the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the<br>time of import, for ‘the Pooled<br>Quota of whey etc. for feeding<br>purposes’||Xq1|||||||||||||||||||||||
|040410.179|– Other|||||||||||||||||||||||||
|040410.179|– – For the manufacture of mixed<br>feeds containing added colouring<br>matter which is recognised as in<br>blue at the time of import|29.8 % +<br>687 yen/kg|<br>A|S|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|040410.179|– – Other|||||||||||||||||||||||||
|040410.179|<br>– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>less than 25% (Whey Powder)|29.8 % +<br>687 yen/kg|R11|SG4**, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 25% but less<br>than 45% (WPC)|29.8 % +<br>687 yen/kg|R11|SG4*, S|35.0 % + 40<br>yen/kg|32.6 % +<br>37.20 yen/kg|30.1 % +<br>34.40 yen/kg|27.7 % +<br>31.60 yen/kg|25.2 % +<br>28.80 yen/kg|22.8 % + 26<br>yen/kg|20.3 % +<br>23.20 yen/kg|17.9 % +<br>20.40 yen/kg|15.4 % +<br>17.60 yen/kg|13.0 % +<br>14.80 yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % + 12<br>yen/kg|10.5 % +<br>12 yen/kg|10.5 % +<br>12 yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|10.5 %<br>+ 12<br>yen/kg|
||– – – Of a milk protein content, by<br>weight, calculated on the dry matter,<br>equal to or greater than 45%|29.8 % +<br>687 yen/kg|<br>B5***­<br>**|S|35.0 % + 40<br>yen/kg|28.0 % + 32<br>yen/kg|21.0 % + 24<br>yen/kg|14.0 % + 16<br>yen/kg|7.0 % + 8<br>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<br>feeds as may be prescribed by a<br>cabinet order which is effective at<br>the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the<br>time of import, for ‘the Pooled<br>Quota of whey etc. for feeding<br>purposes’||Xq1|||||||||||||||||||||||
|040410.182|– For the manufacture of prepared<br>milk<br>powders<br>for<br>babies<br>and<br>infants, for ‘the Pooled Quota of<br>whey etc. used for prepared milk<br>powder for babies and infants’||Xq1|||||||||||||||||||||||
|040410.189|– Other|||||||||||||||||||||||||
|040410.189|– – Tariff Rate Quota for the<br>European Union|29.8 % +<br>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|
|040410.189|– – Other|||||||||||||||||||||||||
|040410.189|– – – For the manufacture of mixed<br>feeds containing added colouring<br>matter which is recognised as in<br>blue at the time of import|29.8 % +<br>687 yen/kg|<br>A|S|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|040410.189|– – – Other|||||||||||||||||||||||||
|040410.189|– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter,<br>less<br>than<br>25%<br>(Whey<br>Powder)|29.8 % +<br>687 yen/kg|R12|SG4**, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than<br>25% but less than 45% (WPC)|29.8 % +<br>687 yen/kg|R12|SG4*, S|25.0 % + 40<br>yen/kg|23.3 % +<br>37.20 yen/kg|21.5 % +<br>34.40 yen/kg|19.8 % +<br>31.60 yen/kg|18.0 % +<br>28.80 yen/kg|16.3 % + 26<br>yen/kg|14.5 % +<br>23.20 yen/kg|12.8 % +<br>20.40 yen/kg|11.0 % +<br>17.60 yen/kg|9.3 % +<br>14.80 yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 % + 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|7.5 %<br>+ 12<br>yen/kg|
||– – – – Of a milk protein content,<br>by weight, calculated on the dry<br>matter, equal to or greater than 45%|29.8 % +<br>687 yen/kg|B5****|S|25.0 % + 40<br>yen/kg|20.0 % + 32<br>yen/kg|15.0 % + 24<br>yen/kg|10.0 % + 16<br>yen/kg|5.0 % + 8<br>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<br>trated or containing added sugar or<br>other sweetening matter|||||||||||||||||||||||||
||(1) Of a fat content, by weight, not<br>exceeding 1.5%|||||||||||||||||||||||||
||[1] Containing added sugar|||||||||||||||||||||||||
|040490.111|– For ‘the Pooled Quota of other milk<br>products’|35.0 %|R6||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<br>milk powders for babies and infants,<br>for ‘the Pooled Quota of whey etc.<br>used for prepared milk powder for<br>babies and infants’||Xq1|||||||||||||||||||||||
|040490.117|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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 % +<br>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,<br>exceeding 1.5% but not exceeding 30%|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||[1] Containing added sugar|||||||||||||||||||||||||
|040490.121|– For ‘the Pooled Quota of other milk<br>products’|35.0 %|R6||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<br>milk powders for babies and infants,<br>for ‘the Pooled Quota of whey etc.<br>used for prepared milk powder for<br>babies and infants’||Xq1|||||||||||||||||||||||
|040490.127|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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 % +<br>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,<br>exceeding 30%|||||||||||||||||||||||||
||[1] Containing added sugar|||||||||||||||||||||||||
|040490.131|– For ‘the Pooled Quota of other milk<br>products’|35.0 %|R6||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<br>milk powders for babies and infants,<br>for ‘the Pooled Quota of whey etc.<br>used for prepared milk powder for<br>babies and infants’||Xq1|||||||||||||||||||||||
|040490.137|– For ‘the Pooled Quota of other milk<br>products’|<br><br>25.0 %|R6||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 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040490.138|– Other|29.8 % +<br>1,023 yen/<br>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 %|R6|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<br>milk; dairy spreads|||||||||||||||||||||||||
|0405.10|Butter|||||||||||||||||||||||||
||1 Of a fat content, by weight, not<br>exceeding 85%|||||||||||||||||||||||||
|040510.110|[1] Imported by the Agriculture and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by<br>means<br>stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|040510.121|– Concerning butter and other fats and<br>oils delivered from milk in this<br>subheading 1-[2], 2-[2] and subheading<br>0405.90-2-[2], for the quantity within<br>the limits of a tariff quota stipulated<br>by a cabinet order which is effective<br>at the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the time<br>of import<br>Note:<br>The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of 581 ton, in<br>consideration of the quantity of pros­<br>pective<br>domestic<br>demand<br>in<br>the<br>current fiscal year (April-March), inter­<br>national market situation and other<br>relevant conditions, hereinafter referred<br>to as ‘the Pooled Quota’ in this heading||Xq1|||||||||||||||||||||||
|040510.129|– Other|29.8 % +<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
|040510.210|[1] Imported by the Agriculture and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by<br>means<br>stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|040510.221|– For ‘the Pooled Quota’||Xq1|||||||||||||||||||||||
|040510.229|– Other|29.8 % +<br>1,159 yen/<br>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<br>by<br>the<br>Agriculture<br>and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manufac­<br>turing<br>Milk<br>Producer<br>Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or<br>imported<br>with<br>approval<br>of<br>the<br>Minister of Agriculture, Forestry and<br>Fisheries<br>by<br>means<br>stipulated<br>by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
|040520.090|– Other|29.8 % +<br>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<br>exceeding 85%|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040590.110|– Imported by the Agriculture and<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries<br>by<br>means<br>stipulated<br>by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
|040590.190|– Other|29.8 % +<br>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<br>Livestock Industries Corporation to the<br>extent of the quantity stipulated by<br>paragraph 1 of Article 13 of the Manu­<br>facturing Milk Producer Compensation<br>Temporary Law (Law No. 112 of 1965)<br>or imported with approval of the<br>Minister of Agriculture, Forestry and<br>Fisheries by<br>means<br>stipulated by<br>paragraph 2 thereof||Xq1|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|040590.221|– For ‘the Pooled Quota’||Xq1|||||||||||||||||||||||
|040590.229|– Other|29.8 % +<br>1,159 yen/<br>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,<br>including whey cheese, and curd|||||||||||||||||||||||||
|040610.020|– A dry matter content, by weight, not<br>exceeding 48%, chopped not exceeding<br>4 g per each, frozen, in immediate<br>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|
||<br>– Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|040610.010|– – Intended for use as materials for<br>processed cheese (excluding those of<br>subheadings 0406.20 and 0406.30) for<br>the quantity within the limits of a tariff<br>quota stipulated by a cabinet order which<br>is effective at the time of import and under<br>the conditions set out by relevant regu­<br>lations which are effective at the time of<br>import<br>Note: The tariff quota shall be calculated<br>within the limits of the quantity of pros­<br>pective domestic demand in the coming<br>fiscal year (April-March) with deduction<br>of the quantity of prospective domestic<br>production, and also in consideration of<br>the quantity of prospective domestic<br>production, international market situation<br>and other relevant conditions (hereinafter<br>in this heading referred to as ‘the Pooled<br>Quota’)||Xq2|||||||||||||||||||||||
|040610.090|– – Other|||||||||||||||||||||||||
|040610.090|– – – Cream Cheese which is a soft,<br>spreadable,<br>unripened<br>and<br>rindless<br>cheese, containing milk fat in dry matter<br>more than the minimum content, moisture<br>on fat free basis more than the minimum<br>content and dry matter more than the<br>minimum content, as described in Codex<br>Standard for Cream Cheese (CODEX<br>STANDARD 275-1973)|||||||||||||||||||||||||
|040610.090|– – – – Containing fat content, by weight,<br>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|
|040610.090|– – – – 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|
|040610.090|– – – 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|
|0406.20|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|<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>containing veins produced by_ Penicillium_<br>_roqueforti_|||||||||||||||||||||||||
|040640.010|– Intended for use as materials for<br>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<br>processed cheese, for ‘the Pooled Quota’||Xq2|||||||||||||||||||||||
|040690.090|– Other|||||||||||||||||||||||||
|040690.090|– – Soft cheese containing moisture on<br>a fat-free basis exceeding the level as<br>described for soft designation as defined<br>in Section 7.1.1 of Codex General<br>Standard<br>for<br>Cheese<br>(CODEX<br>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|
|040690.090|– – 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<br>cooked|||||||||||||||||||||||||
||Other fresh eggs|||||||||||||||||||||||||
|040721.000|Of<br>fowls<br>of<br>the<br>species <br>_Gallus_<br>_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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|04.08|Birds' eggs, not in shell, and egg yolks,<br>fresh, dried, cooked by steaming or by<br>boiling in water, moulded, frozen or<br>otherwise<br>preserved,<br>whether<br>or<br>not<br>containing added sugar or other sweetening<br>matter|||||||||||||||||||||||||
||Egg yolks|||||||||||||||||||||||||
|040811.000|Dried|18.8 %|B5||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<br>48 yen/kg,<br>whichever<br>is the<br>greater|B5||16.7 % or 40<br>yen/kg,<br>whichever is<br>the greater|<br><br>13.3 % or 32<br>yen/kg,<br>whichever is<br>the greater|<br><br>10.0 % or 24<br>yen/kg,<br>whichever is<br>the greater|<br><br>6.7 % or 16<br>yen/kg,<br>whichever is<br>the greater|3.3 % or 8<br>yen/kg,<br>whichever is<br>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<br>51 yen/kg,<br>whichever<br>is the<br>greater|B5||17.8 % or<br>42.50 yen/kg,<br>whichever is<br>the greater|<br><br>14.2 % or 34<br>yen/kg,<br>whichever is<br>the greater|<br><br>10.7 % or<br>25.50 yen/kg,<br>whichever is<br>the greater|<br><br>7.1 % or 17<br>yen/kg,<br>whichever is<br>the greater|3.6 % or<br>8.50 yen/kg,<br>whichever is<br>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 %|B7||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|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|Chapter 5 Products of animal origin, not elsewhere specified or included|
|05.07|Ivory,<br>tortoise-shell,<br>whalebone<br>and<br>whalebone hair, horns, antlers, hooves,<br>nails, claws and beaks, unworked or<br>simply prepared but not cut to shape;<br>powder and waste of these products|||||||||||||||||||||||||
|0507.90|Other|||||||||||||||||||||||||
|050790.090|– Other||X|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|SECTION II VEGETABLE PRODUCTS|
||Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|Chapter 7 Edible vegetables and certain roots and tubers|
|07.03|Onions, shallots, garlic, leeks and other<br>alliaceous vegetables, fresh or chilled|||||||||||||||||||||||||
|0703.10|Onions and shallots|||||||||||||||||||||||||
||1 Onions|||||||||||||||||||||||||
|070310.011|– Not more than 67 yen/kg in value for<br>customs duty|8.5 %|B5||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<br>than 73.70 yen/kg in value for customs<br>duty|8.5 % or<br>(73.70 yen<br>- the value<br>for<br>customs<br>duty)/kg,<br>whichever<br>is the less|<br> <br><br><br>B5||7.1 % or<br>((73.70 yen -<br>the value for<br>customs<br>duty) ×5/6)<br>/kg,<br>whichever is<br>the less|<br><br><br>5.7 % or<br>((73.70 yen -<br>the value for<br>customs<br>duty) ×4/6)<br>/kg,<br>whichever is<br>the less|<br><br><br>4.3 % or<br>((73.70 yen -<br>the value for<br>customs<br>duty) ×3/6)<br>/kg,<br>whichever is<br>the less|<br><br><br>2.8 % or<br>((73.70 yen -<br>the value for<br>customs<br>duty) ×2/6)<br>/kg,<br>whichever is<br>the less|<br><br><br>1.4 % or<br>((73.70 yen -<br>the value for<br>customs<br>duty) ×1/6)<br>/kg,<br>whichever is<br>the less|<br><br><br>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 %|<br>B3||4.5 %|3.0 %|1.5 %|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|07.10|Vegetables<br>(uncooked<br>or<br>cooked<br>by<br>steaming or boiling in water), frozen|||||||||||||||||||||||||
|071010.000|Potatoes|8.5 %|B5||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<br>vegetables,<br>shelled<br>or<br>unshelled|||||||||||||||||||||||||
|0710.29|Other|||||||||||||||||||||||||
|071029.010|– Green soya beans|6.0 %|B5||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<br>spinach (garden spinach)|6.0 %|B5||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 %|B5||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 %|B5||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 %|B5||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<br>example, by sulphur dioxide gas, in brine,<br>in sulphur water or in other preservative<br>solutions), but unsuitable in that state for<br>immediate consumption|||||||||||||||||||||||||
|0711.90|Other vegetables; mixtures of vegetables|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|071190.093|(1) Burdock|12.0 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|071190.092|– Lotus roots|9.0 %|B5||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<br>or in powder, but not further prepared|||||||||||||||||||||||||
|071220.000|Onions|9.0 %|B5||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.),<br>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<br>but not further prepared|12.8 %|B5||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<br>leguminous<br>vegetables,<br>shelled,<br>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/<br>kg|289.64 yen/<br>kg|257.45 yen/<br>kg|225.27 yen/<br>kg|193.09 yen/<br>kg|160.91 yen/<br>kg|128.73 yen/<br>kg|96.55<br>yen/kg|64.36<br>yen/kg|32.18<br>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_ or <br>_Vigna angularis_)|||||||||||||||||||||||||
|071332.090|– Other||X|||||||||||||||||||||||
|0713.33|<br>Kidney beans, including white pea beans<br>(_Phaseolus vulgaris_)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
|071333.229|– Other||X|||||||||||||||||||||||
|0713.34|Bambara beans (_Vigna subterranea_ or <br>_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|– <br>– Pegin<br>beans<br>(_Phaseculus_<br>_calcaratus_)||X|||||||||||||||||||||||
|071339.227|– – Other||X|||||||||||||||||||||||
|0713.50|Broad beans (_Vicia faba var. major_) and<br>horse beans (_Vicia faba var. equina_,_ Vicia_<br>_faba var. minor_)|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|071350.221|– Concerning peas in this subheading<br>2-(2), small red (azuki) beans in<br>0713.32, kidney beans in 0713.33-2-<br>(2), bambara beans in 0713.34-2-(2),<br>cow<br>peas in 0713.35-2-(2),<br>other<br>beans (_Vigna_ spp.,_ Phaseolus_ spp.) in<br>0713.39-2-(2),<br>broad<br>beans<br>in<br>0713.50-2-(2),<br>pigeon<br>peas<br>in<br>0713.60-2-(2)<br>and<br>other<br>dried<br>leguminous vegetables in 0713.90-2-<br>(2), for the quantity within the limits<br>of a tariff quota stipulated by a<br>cabinet order which is effective at the<br>time of import and under the conditions<br>set out by relevant regulations which<br>are effective at the time of import<br>Note:<br>The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of 120,000<br>tons, in consideration of the quantity<br>of prospective domestic demand in the<br>current fiscal year (April-March) with<br>deduction of the quantity of prospective<br>domestic<br>production,<br>international<br>market situation and other relevant<br>conditions, hereinafter referred to as<br>‘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/<br>kg|289.64 yen/<br>kg|257.45 yen/<br>kg|225.27 yen/<br>kg|193.09 yen/<br>kg|160.91 yen/<br>kg|128.73 yen/<br>kg|96.55<br>yen/kg|64.36<br>yen/kg|32.18<br>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/<br>kg|289.64 yen/<br>kg|257.45 yen/<br>kg|225.27 yen/<br>kg|193.09 yen/<br>kg|160.91 yen/<br>kg|128.73 yen/<br>kg|96.55<br>yen/kg|64.36<br>yen/kg|32.18<br>yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|0713.90|Other|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
|071390.221|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|071390.229|– Other|354 yen/kg|B10||321.82 yen/<br>kg|289.64 yen/<br>kg|257.45 yen/<br>kg|225.27 yen/<br>kg|193.09 yen/<br>kg|160.91 yen/<br>kg|128.73 yen/<br>kg|96.55<br>yen/kg|64.36<br>yen/kg|32.18<br>yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|07.14|Manioc, arrowroot, salep, Jerusalem arti­<br>chokes, sweet potatoes and similar roots<br>and tubers with high starch or inulin<br>content, fresh, chilled, frozen or dried,<br>whether or not sliced or in the form of<br>pellets; sago pith|||||||||||||||||||||||||
|0714.10|Manioc (cassava)|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||(1) Pellets of Flour or meal|||||||||||||||||||||||||
|071410.190|– Other|15.0 %|R5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons|
|08.02|Other nuts, fresh or dried, whether or not<br>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 %|B5||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 %|B5||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<br>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<br>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<br>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<br>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,<br>mangoes and mangosteens, fresh or dried|||||||||||||||||||||||||
|0804.20|Figs|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|080420.010|– Fresh|6.0 %|B5||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 %|B5||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<br>June to 30th November|16.0 %|B5||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<br>December to 31st May|||||||||||||||||||||||||
|080510.000|– If imported during the period from 1st<br>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|
|080510.000|– If imported during the period from 1st<br>April to 31st May|32.0 %|B5||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<br>(including<br>tangerines<br>and<br>satsumas);<br>clementines,<br>wilkings<br>and<br>similar citrus hybrids|||||||||||||||||||||||||
|080521.000|Mandarins (including tangerines and<br>satsumas)|17.0 %|B5||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 %|B5||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 %|B5||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 %|B5||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|<br>Apples, pears and quinces, fresh|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|080810.000|Apples|17.0 %|B10**­<br>**||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,<br>cherries,<br>peaches<br>(including<br>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<br>steaming or boiling in water, frozen,<br>whether or not containing added sugar or<br>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 %|B5||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<br>example, by sulphur dioxide gas, in brine,<br>in sulphur water or in other preservative<br>solutions), but unsuitable in that state for<br>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|<br><br>(1) If imported during the period from<br>1st April to 30th September|20.0 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|081290.100|(2) If imported during the period from<br>1st October to 31st March|25.0 %|B5||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<br>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<br>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<br>1st June to 30th November|10.0 %|B5||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<br>1st December to 31st May|10.0 %|B5||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<br>satsumas); clementines, wilkings and<br>similar citrus hybrids|17.0 %|B5||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 %|B5||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<br>08.01 to 08.06; mixtures of nuts or dried<br>fruits of this Chapter|||||||||||||||||||||||||
|081310.000|Apricots|9.0 %|B5||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 %|B5||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0813.40|Other fruit|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|081340.022|– Persimmons, dried|9.0 %|B5||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|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|Chapter 9 Coffee, tea, maté and spices|
|09.02|Tea, whether or not flavoured|||||||||||||||||||||||||
|090210.000|Green tea (not fermented) in immediate<br>packings of a content not exceeding 3 kg|17.0 %|B5||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 %|B5||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<br>tea, in immediate packings of a content<br>not exceeding 3 kg|||||||||||||||||||||||||
|090230.010|– Black tea|12.0 %|B5||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 %|B5||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<br>partly fermented tea|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|090240.220|(2) Other|17.0 %|B5||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 %|B5||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,<br>bay leaves, curry and other spices|||||||||||||||||||||||||
||Other spices|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|0910.91|Mixtures referred to in Note 1 (b) to this<br>Chapter|||||||||||||||||||||||||
|091091.110|1 Curry|7.2 %|B5||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|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|Chapter 10 Cereals|
|10.01|Wheat and meslin|||||||||||||||||||||||||
||Durum wheat|||||||||||||||||||||||||
|1001.11|Seed|||||||||||||||||||||||||
|100111.010|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|100111.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|100111.010|<br>– – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-5|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|100111.090|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.11, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100111.010.|<br><br><br> <br>|||||||||||||||||||||
|1001.19|Other|||||||||||||||||||||||||
|100119.010|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|100119.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100119.010.|<br><br><br> <br>|||||||||||||||||||||
||Other|||||||||||||||||||||||||
|1001.91|Seed|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|100191.011|– – Meslin|||||||||||||||||||||||||
|100191.011|– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|100191.011|– – – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|||||||||||||||||||||||||
|100191.019|– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|100191.019|<br>– – – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-5|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Other|||||||||||||||||||||||||
|100191.091|– – Meslin||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.91, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100191.011.|<br><br><br> <br>|||||||||||||||||||||
|100191.099|– – Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.91, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100191.019.|<br><br><br> <br>|||||||||||||||||||||
|1001.99|Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|100199.011|– – Meslin|||||||||||||||||||||||||
|100199.011|– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|||||||||||||||||||||||||
|100199.019|<br>– – – – For the tariff rate quota in<br>Japan's Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.99, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100199.011.|<br><br><br> <br>|||||||||||||||||||||
||– – Other|||||||||||||||||||||||||
|100199.096|– – – For feeding purposes|||||||||||||||||||||||||
|100199.096|– – – – Intended for use as materials for<br>fodder and feed under the supervision of<br>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|
|100199.096|– – – – Other||<br>X|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|100199.099|– – – Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1001.99, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100199.019.|<br><br><br> <br>|||||||||||||||||||||
|10.03|Barley|||||||||||||||||||||||||
|1003.10|Seed|||||||||||||||||||||||||
|100310.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 43 of the Law or<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>wheat and others provided by the cabinet<br>order provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|100310.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||<br>Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1003.10, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100310.010.|<br><br><br> <br>|||||||||||||||||||||
|1003.90|Other|||||||||||||||||||||||||
||– Imported<br>by<br>Japanese<br>Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 43 of the Law or<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>wheat and others provided by the cabinet<br>order provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|100390.011|– – For feeding purposes||Xq1|||||||||||||||||||||||
|100390.019|– – Other|||||||||||||||||||||||||
|100390.019|– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|100390.019|– – – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|||||||||||||||||||||||||
|100390.091|– – – Intended for use as materials for<br>fodder and feed under the supervision of<br>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|
|100390.091|– – – Other||X|||||||||||||||||||||||
|100390.099|<br>– – Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1003.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100390.019.|<br><br><br>|||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|10.05|Maize (corn)|||||||||||||||||||||||||
|1005.90|Other|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||– Other than that in application of the<br>paragraph 1 of Article 13 of the<br>Customs Tariff Law (Law No. 54 of<br>1910)|||||||||||||||||||||||||
||– – For the quantity within the limits of<br>a tariff quota stipulated by a cabinet<br>order which is effective at the time of<br>import and under the conditions set out<br>by<br>relevant<br>regulations<br>which<br>are<br>effective at the time of import|||||||||||||||||||||||||
|100590.091|– – – Intended for use in the manu­<br>facture of corn starch||Xq2|||||||||||||||||||||||
|100590.095|– – – For feeding purposes, stipulated by<br>a cabinet order||Xq2|||||||||||||||||||||||
|100590.092|– – – Intended for use in the manu­<br>facture of corn flakes, ethyl alcohol or<br>distilled alcoholic beverages||Xq2|||||||||||||||||||||||
|100590.099|– – Other||X|S||||||||||||||||||||||
|10.06|Rice|||||||||||||||||||||||||
|1006.10|Rice in the husk (paddy or rough)|||||||||||||||||||||||||
|100610.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 31 of the Law,<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>rice and others provided by the cabinet<br>order provided in column 3 of paragraph<br>1 of Article 34 of the Law or imported as<br>repayment to Japanese Government loan<br>according to paragraph 1 of Article 49 of<br>the Law and provided by relevant cabinet<br>orders||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|100610.090|– Other||X|||||||||||||||||||||||
|1006.20|Husked (brown) rice|||||||||||||||||||||||||
|100620.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 31 of the Law,<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>rice and others provided by the cabinet<br>order provided in column 3 of paragraph<br>1 of Article 34 of the Law or imported as<br>repayment to Japanese Government loan<br>according to paragraph 1 of Article 49 of<br>the Law and provided by relevant cabinet<br>orders||Xq1|||||||||||||||||||||||
|100620.090|– Other||X|||||||||||||||||||||||
|1006.30|Semi-milled or wholly milled rice, whether<br>or not polished or glazed|||||||||||||||||||||||||
|100630.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 31 of the Law,<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>rice and others provided by the cabinet<br>order provided in column 3 of paragraph<br>1 of Article 34 of the Law or imported as<br>repayment to Japanese Government loan<br>according to paragraph 1 of Article 49 of<br>the Law and provided by relevant cabinet<br>orders||<br>Xq1|||||||||||||||||||||||
|100630.090|– Other||X|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1006.40|Broken rice|||||||||||||||||||||||||
|100640.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 31 of the Law,<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>rice and others provided by the cabinet<br>order provided in column 3 of paragraph<br>1 of Article 34 of the Law or imported as<br>repayment to Japanese Government loan<br>according to paragraph 1 of Article 49 of<br>the Law and provided by relevant cabinet<br>orders||Xq1|||||||||||||||||||||||
|100640.090|– Other||X|||||||||||||||||||||||
|10.08|Buckwheat, millet and canary seeds; other<br>cereals|||||||||||||||||||||||||
|1008.10|Buckwheat|||||||||||||||||||||||||
|100810.090|2 Other|9.0 %|B5||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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|Free<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1008.60, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>100860.210.|<br><br><br> <br>|||||||||||||||||||||
||Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten|
|11.01||||||||||||||||||||||||||
|1101.00|Wheat or meslin flour|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Imported<br>by<br>Japanese<br>Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint application by seller to and purchaser<br>from Japanese Government according to<br>Article 43 of the Law or imported with<br>certification of Minister of Agriculture,<br>Forestry and Fisheries according to the<br>cabinet order concerning wheat and others<br>provided by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45 of<br>the Law|||||||||||||||||||||||||
|110100.011|– – For manufacturing sodium glutamate<br>Note: The imports under this item are to be<br>used as materials for manufacturing sodium<br>glutamate under the supervision of the<br>customs administration|||||||||||||||||||||||||
|110100.011|– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – – Other|12.5 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|||||||||||||||||||||||||
|110100.091|<br>– – – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1101.00, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff<br>lines<br>110100.011<br>and<br>110100.091.|<br><br><br>|||||||||||||||||||||
|11.02|Cereal flours other than of wheat or meslin|||||||||||||||||||||||||
|110220.000|Maize (corn) flour|21.3 %|B7||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110290.110|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110290.110|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|<br><br>– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1102.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110290.110.|<br><br><br>|||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Triticale flour|||||||||||||||||||||||||
|110290.210|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110290.210|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|110290.210|– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|<br>TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110290.290|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1102.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110290.210.|<br><br><br> <br>|||||||||||||||||||||
||3 Rice flour|||||||||||||||||||||||||
|110290.310|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 31 of<br>the Law, imported with certification of<br>Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning rice and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 34 of the Law||Xq1|||||||||||||||||||||||
|110290.390|– Other||X|||||||||||||||||||||||
||4 Other|||||||||||||||||||||||||
|110290.410|– Rye flour|15.0 %|B5||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**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110290.490|– Other|21.3 %|B5||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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110311.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|110311.010|– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|<br>TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110311.090|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.11, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110311.010.|<br><br><br> <br>|||||||||||||||||||||
|110313.000|Of maize (corn)|21.3 %|B7||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<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||
|110319.110|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110319.110.|<br><br><br> <br>|||||||||||||||||||||
||2 Of triticale|||||||||||||||||||||||||
|110319.210|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110319.210.|<br><br><br> <br>|||||||||||||||||||||
|110319.400|3 Of oats|12.0 %|B5||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|
||<br>4 Of rice|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110319.510|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|110319.590|– Other||X|||||||||||||||||||||||
|110319.300|5 Other|17.0 %|B5||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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110320.110|<br>– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110320.110.|<br><br><br> <br>|||||||||||||||||||||
|110320.200|2 Of oats|12.0 %|B7||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 %|B7||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110320.350|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|110320.390|– Other||X|||||||||||||||||||||||
||4 Of barley|||||||||||||||||||||||||
|110320.410|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110320.410|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||<br>– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-7|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110320.490|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110320.410.|<br><br><br> <br>|||||||||||||||||||||
||5 Of triticale|||||||||||||||||||||||||
|110320.510|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110320.510|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1103.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110320.510.|<br><br><br> <br>|||||||||||||||||||||
|110320.600|6 Other|17.0 %|B7||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<br>grains<br>otherwise<br>worked<br>(for<br>example, hulled, rolled, flaked, pearled,<br>sliced or kibbled), except rice of heading<br>10.06; germ of cereals, whole, rolled,<br>flaked or ground|||||||||||||||||||||||||
||Rolled or flaked grains|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110412.000|Of oats|12.0 %|B5||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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|110419.111|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||<br>– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110419.119|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110419.111.|<br><br><br> <br>|||||||||||||||||||||
||[2] Of triticale|||||||||||||||||||||||||
|110419.121|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110419.121.|<br><br><br> <br>|||||||||||||||||||||
||2 Of maize (corn) or rice|||||||||||||||||||||||||
|110419.210|(1) Of maize (corn)|21.3 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110419.250|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 31 of the Law, imported with<br>certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|110419.290|– Other||X|||||||||||||||||||||||
||3 Of barley|||||||||||||||||||||||||
|110419.410|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||
|110419.410|<br>– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.19, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110419.410.|<br><br><br> <br>|||||||||||||||||||||
||Other worked grains (for example, hulled,<br>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<br>of cornflakes|16.2 %|<br>B7||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110423.090|2 Other|18.0 %|B5||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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|110429.111|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|<br>TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110429.119|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.29, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110429.111.|<br><br><br> <br>|||||||||||||||||||||
||[2] Of triticale|||||||||||||||||||||||||
|110429.121|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|110429.121|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.29, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110429.121.|<br><br><br> <br>|||||||||||||||||||||
||2 Of rice|||||||||||||||||||||||||
|110429.250|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||<br>Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110429.290|– Other||X|||||||||||||||||||||||
||3 Of barley|||||||||||||||||||||||||
|110429.410|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||
|110429.410|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|20.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br><br> <br> <br> <br>TRQ|TRQ-7|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110429.490|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1104.29, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110429.410.|<br><br><br> <br>|||||||||||||||||||||
||4 Other|||||||||||||||||||||||||
|110429.310|– Of buckwheat|17.0 %|B5||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<br>ground|17.0 %|R5||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<br>pellets of potatoes|||||||||||||||||||||||||
|110510.000|Flour, meal and powder|20.0 %|B7||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 %|B5||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<br>leguminous vegetables of heading 07.13,<br>of sago or of roots or tubers of heading<br>07.14 or of the products of Chapter 8|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110610.000|Of the dried leguminous vegetables of<br>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<br>07.14|||||||||||||||||||||||||
||– Of manioc|||||||||||||||||||||||||
|110620.190|– – Other|15.0 %|R5||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 %|B5||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 %|B5||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 %|B5||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|||||||||||||||||||||||||
||<br>– For the quantity within the limits of a<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant regulations which are effective at<br>the time of import<br>Note:The tariff quota shall be calculated<br>on the basis of the quantity of prospective<br>domestic demand in the coming fiscal year<br>(April-March) with deduction of the<br>quantity<br>of<br>prospective<br>domestic<br>production, and also in consideration of<br>international market situation and other<br>relevant conditions (hereinafter in this<br>heading referred to as ‘the Pooled Quota’)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|110710.011|– – Fumigated with peat||Xq2|||||||||||||||||||||||
|110710.021|– – Other||Xq2|||||||||||||||||||||||
||– Other|||||||||||||||||||||||||
|110710.019|– – Fumigated with peat|21.30 yen/<br>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/<br>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/<br>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<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|110811.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement|<br>|Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1108.11, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>110811.010.|<br><br><br> <br>|||||||||||||||||||||
|1108.12|Maize (corn) starch|||||||||||||||||||||||||
||– For the quantity within the limits of a<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant regulations which are effective<br>at the time of import (hereinafter in this<br>heading or heading 19.01 referred to as<br>‘the Pooled Quota of starch or similar<br>articles’)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Note: The annual tariff quota stipulated<br>by a cabinet order (‘the Pooled Quota of<br>starch or similar articles’) which shall not<br>be less than 157,000 tons, includes items<br>as follows; (1) Maize (corn) starch of<br>subheading 1108.12, (2) Potato starch<br>of subheading 1108.13, (3) Manioc<br>(cassava) starch of subheading 1108.14,<br>(4)<br>Other<br>starches<br>of<br>subheading<br>1108.19,<br>(5)<br>Inulin<br>of<br>subheading<br>1108.20, (6) Mixes and doughs for the<br>preparation of bakers' wares of heading<br>19.05 of subheading 1901.20-1-(2)-D-(b)<br>and (7) Food preparations of subheading<br>1901.90-1-(2)-D-(b)|||||||||||||||||||||||||
|110812.010|– – For manufacturing starch sugar,<br>dextrin, dextrin glue, dissolve starch,<br>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<br>similar articles’|||||||||||||||||||||||||
|110813.010|– – For manufacturing starch sugar,<br>dextrin, dextrin glue, dissolve starch,<br>roasted starch or starch glue||Xq1|||||||||||||||||||||||
|110813.020|– – Other||Xq1|||||||||||||||||||||||
|110813.090|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1108.14|Manioc (cassava) starch|||||||||||||||||||||||||
||– For ‘the Pooled Quota of starch or<br>similar articles’|||||||||||||||||||||||||
|110814.010|– – For manufacturing starch sugar,<br>dextrin, dextrin glue, dissolve starch,<br>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<br>similar articles’|||||||||||||||||||||||||
|110819.011|– – – For manufacturing starch sugar,<br>dextrin, dextrin glue, dissolve starch,<br>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<br>similar articles’|||||||||||||||||||||||||
|110819.091|– – – For manufacturing starch sugar,<br>dextrin, dextrin glue, dissolve starch,<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1108.20|Inulin|||||||||||||||||||||||||
|110820.010|– For ‘the Pooled Quota of starch or<br>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 grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder|
|12.02|Ground-nuts, not roasted or otherwise<br>cooked, whether or not shelled or broken|||||||||||||||||||||||||
|1202.30|Seed|||||||||||||||||||||||||
||– Other|||||||||||||||||||||||||
|120230.091|– – In shell|617 yen/kg|B10||560.91 yen/<br>kg|504.82 yen/<br>kg|448.73 yen/<br>kg|392.64 yen/<br>kg|336.55 yen/<br>kg|280.45 yen/<br>kg|224.36 yen/<br>kg|168.27 yen/<br>kg|112.18 yen/<br>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/<br>kg|504.82 yen/<br>kg|448.73 yen/<br>kg|392.64 yen/<br>kg|336.55 yen/<br>kg|280.45 yen/<br>kg|224.36 yen/<br>kg|168.27 yen/<br>kg|112.18 yen/<br>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/<br>kg|504.82 yen/<br>kg|448.73 yen/<br>kg|392.64 yen/<br>kg|336.55 yen/<br>kg|280.45 yen/<br>kg|224.36 yen/<br>kg|168.27 yen/<br>kg|112.18 yen/<br>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|<br>B7||539.88 yen/<br>kg|462.75 yen/<br>kg|385.63 yen/<br>kg|308.50 yen/<br>kg|231.38 yen/<br>kg|154.25 yen/<br>kg|77.13 yen/kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|12.12|Locust beans, seaweeds and other algae,<br>sugar beet and sugar cane, fresh, chilled,<br>frozen or dried, whether or not ground;<br>fruit<br>stones<br>and<br>kernels<br>and<br>other<br>vegetable products (including unroasted<br>chicory roots of the variety_ Cichorium_<br>_intybus sativum_) of a kind used primarily<br>for human consumption, not elsewhere<br>specified or included|||||||||||||||||||||||||
||Seaweeds and other algae|||||||||||||||||||||||||
|1212.21|Fit for human consumption|||||||||||||||||||||||||
|121221.100|1 Formed into rectangular (including<br>square) papery sheets not more than<br>430 cm 2 /piece|1.50 yen/<br>piece|Xb|||||||||||||||||||||||
|121221.200|2_ Porphyra_ spp. and other seaweeds<br>mixed with_ Porphyra_ spp. other than<br>those specified in 1 above|40.0 %|Xb|||||||||||||||||||||||
||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 %|Xb|||||||||||||||||||||||
||Other|||||||||||||||||||||||||
|1212.99|Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||1 Tubers<br>of<br>konnyaku<br>(_Amor­_<br>_phophalus_), whether or not cut, dried<br>or powdered|||||||||||||||||||||||||
|121299.110|– For the quantity (quota) within the<br>limits of a tariff quota stipulated by a<br>cabinet order which is effective at the<br>time of import and under the conditions<br>set out by relevant regulations which<br>are effective at the time of import, on<br>the basis of 267 ton (equivalent<br>quantity to rude flour converted by<br>the way stipulated by a cabinet order),<br>and also in consideration of the<br>quantity<br>of<br>prospective<br>domestic<br>demand in the current fiscal year<br>(April-March) with deduction of the<br>quantity<br>of<br>prospective<br>domestic<br>production and international market<br>situation and other relevant conditions||Xq1|||||||||||||||||||||||
|121299.190|– Other|2,796 yen/<br>kg|R15||2,726.10 yen/<br>kg|<br>2,656.20 yen/<br>kg|<br>2,586.30 yen/<br>kg|<br>2,516.40 yen/<br>kg|<br>2,446.50 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60 yen/<br>kg|<br>2,376.60<br>yen/kg|2,376.60<br>yen/kg|2,376.60<br>yen/kg|2,376.60<br>yen/kg|2,376.­<br>60 yen/<br>kg|<br>2,376.­<br>60 yen/<br>kg|<br>2,376.­<br>60 yen/<br>kg|<br>2,376.­<br>60 yen/<br>kg|<br>2,376.­<br>60 yen/<br>kg|<br>2,376.­<br>60 yen/<br>kg|
||Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|Chapter 13 Lac; gums, resins and other vegetable saps and extracts|
|13.02|Vegetable<br>saps<br>and<br>extracts;<br>pectic<br>substances,<br>pectinates<br>and<br>pectates;<br>agar-agar<br>and<br>other<br>mucilages<br>and<br>thickeners,<br>whether<br>or<br>not<br>modified,<br>derived from vegetable products|||||||||||||||||||||||||
||Vegetable saps and extracts|||||||||||||||||||||||||
|1302.19|Other|||||||||||||||||||||||||
||1 Bases for beverage|||||||||||||||||||||||||
|130219.110|(1) Obtained from a single material of<br>vegetable origin|10.0 %|B5||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|<br><br>(2) Other|16.5 %|B7||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included|
|14.01|Vegetable materials of a kind used primarily<br>for plaiting (for example, bamboos, rattans,<br>reeds, rushes, osier, raffia, cleaned, bleached<br>or dyed cereal straw, and lime bark)|||||||||||||||||||||||||
|1401.90|Other|||||||||||||||||||||||||
|140190.100|1 Rushes, Shichitoi (_Cyperus tegeti­_<br>_formis_) and Wanguru (_Cyperus exaltatus_)|8.5 %|B5||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 CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Chapter 15 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|Pig fat (including lard) and poultry fat,<br>other than that of heading 02.09 or 15.03|||||||||||||||||||||||||
|1501.10|Lard|||||||||||||||||||||||||
|150110.200|2 Other|8.50 yen/<br>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/<br>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<br>marine mammals, whether or not refined,<br>but not chemically modified|||||||||||||||||||||||||
|1504.30|Fats and oils and their fractions, of marine<br>mammals|||||||||||||||||||||||||
|150430.010|1 Whale oil||X|||||||||||||||||||||||
|15.07|Soya-bean oil and its fractions, whether or<br>not refined, but not chemically modified|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1507.10|Crude oil, whether or not degummed|||||||||||||||||||||||||
|150710.100|1 Of an acid value exceeding 0.6|10.90 yen/<br>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/<br>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/<br>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<br>not refined, but not chemically modified|||||||||||||||||||||||||
|1508.10|Crude oil|||||||||||||||||||||||||
|150810.100|1 Of an acid value exceeding 0.6|8.50 yen/<br>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/<br>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/<br>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<br>and fractions thereof, whether or not<br>refined, but not chemically modified|||||||||||||||||||||||||
||Sunflower-seed or safflower oil and<br>fractions thereof|||||||||||||||||||||||||
|1512.11|Crude oil|||||||||||||||||||||||||
||1 Of an acid value exceeding 0.6|||||||||||||||||||||||||
|151211.110|– Sunflower-seed oil|8.50 yen/<br>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|<br><br>– Sunflower-seed oil|10.40 yen/<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|151211.220|– Safflower oil|10.40 yen/<br>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/<br>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<br>been removed|||||||||||||||||||||||||
|151221.090|– Other|8.50 yen/<br>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/<br>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<br>thereof, whether or not refined, but not<br>chemically modified|||||||||||||||||||||||||
||Low erucic acid rape or colza oil and its<br>fractions|||||||||||||||||||||||||
|1514.11|Crude oil|||||||||||||||||||||||||
|151411.100|1 Of an acid value exceeding 0.6|10.90 yen/<br>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/<br>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/<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|151491.100|1 Of an acid value exceeding 0.6|10.90 yen/<br>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/<br>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/<br>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<br>fixed<br>vegetable<br>fats<br>and<br>oils<br>(including jojoba oil) and their fractions,<br>whether or not refined, but not chemically<br>modified|||||||||||||||||||||||||
||Linseed oil and its fractions|||||||||||||||||||||||||
|151511.000|Crude oil|5.0 % or<br>5.50 yen/<br>kg,<br>whichever<br>is the<br>greater|B5||4.2 % or<br>4.58 yen/kg,<br>whichever is<br>the greater|3.3 % or<br>3.67 yen/kg,<br>whichever is<br>the greater|2.5 % or<br>2.75 yen/kg,<br>whichever is<br>the greater|1.7 % or<br>1.83 yen/kg,<br>whichever is<br>the greater|0.8 % or<br>0.92 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|151519.000|Other|5.0 % or<br>5.50 yen/<br>kg,<br>whichever<br>is the<br>greater|B5||4.2 % or<br>4.58 yen/kg,<br>whichever is<br>the greater|3.3 % or<br>3.67 yen/kg,<br>whichever is<br>the greater|2.5 % or<br>2.75 yen/kg,<br>whichever is<br>the greater|1.7 % or<br>1.83 yen/kg,<br>whichever is<br>the greater|0.8 % or<br>0.92 yen/kg,<br>whichever is<br>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/<br>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|<br><br>Other|10.40 yen/<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1515.50|Sesame oil and its fractions|||||||||||||||||||||||||
|151550.100|1 Of an acid value exceeding 0.6|8.50 yen/<br>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/<br>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/<br>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/<br>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/<br>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/<br>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<br>of animal or vegetable fats or oils or of<br>fractions of different fats or oils of this<br>Chapter, other than edible fats or oils or<br>their fractions of heading 15.16|||||||||||||||||||||||||
|151710.000|Margarine, excluding liquid margarine|29.8 %|B5||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<br>their fractions, partly or wholly hydro­<br>genated, inter-esterified, re-esterified or<br>elaidinised, whether or not refined, but<br>not further prepared, not otherwise<br>prepared|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|151790.290|(2) Other|13.20 yen/<br>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 %|B5||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 %|B5||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),<br>beeswax, other insect waxes and spermaceti,<br>whether or not refined or coloured|||||||||||||||||||||||||
|1521.90|Other|||||||||||||||||||||||||
||1 Beeswax or spermaceti|||||||||||||||||||||||||
|152190.010|– Beeswax|12.8 %|B5||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|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES|
||Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|
|16.01||||||||||||||||||||||||||
|160100.000|Sausages and similar products, of meat,<br>meat offal or blood; food preparations<br>based on these products|10.0 %|B5||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<br>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|||||||||||||||||||||||||
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|160231.210|(1) Containing meat or meat offal of<br>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<br>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<br>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|||||||||||||||||||||||||
||<br>1 Ham or bacon, excluding those ster­<br>ilised;<br>pressed<br>and<br>formed<br>ham<br>consisting of meat or meat offal of<br>swine and binding materials; other<br>prepared<br>or<br>preserved<br>products<br>consisting solely of meat or meat offal<br>of swine, a piece of which weighs not<br>less<br>than<br>10 g,<br>whether<br>or<br>not<br>containing<br>seasonings,<br>spices<br>or<br>similar ingredients|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|160241.011|(1) Each kilogramme, not more than<br>the gate price of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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<br>gate price of processed meat of swine,<br>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 %|B5||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|||||||||||||||||||||||||
||<br>1 Ham or bacon, excluding those ster­<br>ilised;<br>pressed<br>and<br>formed<br>ham<br>consisting of meat or meat offal of<br>swine and binding materials; other<br>prepared<br>or<br>preserved<br>products<br>consisting solely of meat or meat offal<br>of swine, a piece of which weighs not<br>less<br>than<br>10 g,<br>whether<br>or<br>not<br>containing<br>seasonings,<br>spices<br>or<br>similar ingredients|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|160242.011|(1) Each kilogramme, not more than<br>the gate price of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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<br>gate price of processed meat of swine,<br>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 %|B5||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|||||||||||||||||||||||||
||<br>(1) Ham or bacon, excluding those<br>sterilised; pressed and formed ham<br>consisting of meat or meat offal of<br>swine and binding materials; other<br>prepared<br>or<br>preserved<br>products<br>consisting solely of meat or meat<br>offal of swine, a piece of which<br>weighs not less than 10 g, whether<br>or not containing seasonings, spices<br>or similar ingredients|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|160249.210|[1] Each kilogramme, not more than<br>the gate price of processed meat of<br>swine, in value for customs duty|Per each<br>kilo­<br>gramme,<br>the<br>difference<br>between<br>the value<br>obtained<br>by multi­<br>plying the<br>standard<br>import<br>price of<br>processed<br>pig by 1.5<br>and the<br>value<br>obtained<br>by multi­<br>plying the<br>value for<br>customs<br>duty by<br>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<br>gate price of processed meat of swine,<br>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 %|B5||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<br>bovine animals|||||||||||||||||||||||||
|160250.210|– In airtight containers, containing<br>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|
||<br>– – Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>weight of a meat and edible meat<br>offal other than internal organs and<br>tongues|||||||||||||||||||||||||
||– In airtight containers, containing<br>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<br>water|||||||||||||||||||||||||
||<br>– In airtight containers|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>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<br>airtight containers, otherwise<br>containing<br>vegetables,<br>but<br>not<br>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|
||<br>– Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>any animal|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|160290.210|(1) Containing meat or meat offal of<br>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<br>taceans, molluscs or other aquatic invert­<br>ebrates|||||||||||||||||||||||||
|160300.010|1 Extracts and juices of meat|12.0 %|B5||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<br>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 %|B5||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|<br>Crustaceans, molluscs and other aquatic<br>invertebrates, prepared or preserved|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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|||||||||||||||||||||||||
|160554.100|– In airtight containers|||||||||||||||||||||||||
|160554.100|– – 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|
|160554.100|– – 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|
|160554.100|– Other|||||||||||||||||||||||||
|160554.100|– – 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|
|160554.100|<br>– – Other|6.7 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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 %|B5||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|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|Chapter 17 Sugars and sugar confectionery|
|17.01|Cane or beet sugar and chemically pure<br>sucrose, in solid form|||||||||||||||||||||||||
||Raw<br>sugar<br>not<br>containing<br>added<br>flavouring or colouring matter|||||||||||||||||||||||||
|1701.12|Beet sugar|||||||||||||||||||||||||
|170112.100|1 Whose content of sucrose by weight,<br>in the dry state, corresponds to a polar­<br>imetric reading of less than 98.5|71.80 yen/<br>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<br>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<br>2 to this Chapter|35.30 yen/<br>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,<br>in the dry state, corresponds to a polar­<br>imetric reading of less than 98.5|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|170114.110|(1) Sugar centrifugal|71.80 yen/<br>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/<br>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<br>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<br>matter|106.20<br>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<br>and similar sugar|106.20<br>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<br>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<br>lactose, maltose, glucose and fructose, in<br>solid form; sugar syrups not containing<br>added flavouring or colouring matter;<br>artificial honey, whether or not mixed with<br>natural honey; caramel|||||||||||||||||||||||||
|1702.20|Maple sugar and maple syrup|||||||||||||||||||||||||
|170220.100|1 Maple sugar|20.80 yen/<br>kg|R16||18.20<br>yen/kg|15.60<br>yen/kg|13.00<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|10.40<br>yen/kg|
|170220.200|<br><br>2 Maple syrup|17.5 % or<br>13.50 yen/<br>kg,<br>whichever<br>is the<br>greater|R16||15.3 % or<br>11.81 yen/kg,<br>whichever is<br>the greater|<br><br>13.1 % or<br>10.13 yen/kg,<br>whichever is<br>the greater|<br><br>10.9 % or<br>8.44 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|<br>8.8 % or<br>6.75 yen/kg,<br>whichever is<br>the greater|<br>8.8 % or<br>6.75 yen/<br>kg,<br>whichever<br>is the<br>greater|8.8 % or<br>6.75 yen/<br>kg,<br>whichever<br>is the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|8.8 %<br>or 6.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1702.30|Glucose and glucose syrup, not containing<br>fructose or containing in the dry state less<br>than 20% by weight of fructose|||||||||||||||||||||||||
|170230.100|1 Containing<br>added<br>flavouring<br>or<br>colouring matter|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|R17||27.8 % or<br>21.43 yen/kg,<br>whichever is<br>the greater|<br><br>25.7 % or<br>19.86 yen/kg,<br>whichever is<br>the greater|<br><br>23.7 % or<br>18.30 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.6 % or<br>15.16 yen/kg,<br>whichever is<br>the greater|<br><br>17.6 % or<br>13.59 yen/kg,<br>whichever is<br>the greater|<br><br>15.6 % or<br>12.02 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>11.5 % or<br>8.89 yen/kg,<br>whichever is<br>the greater|9.5 % or<br>7.32 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|
||2 Other|||||||||||||||||||||||||
|170230.210|(1) Containing added sugar|85.7 % or<br>60.90 yen/<br>kg,<br>whichever<br>is the<br>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<br>25 yen/kg,<br>whichever<br>is the<br>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<br>the dry state at least 20% but less than<br>50% by weight of fructose, excluding<br>invert sugar|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|170240.100|1 Containing<br>added<br>flavouring<br>or<br>colouring matter|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|R17||27.8 % or<br>21.43 yen/kg,<br>whichever is<br>the greater|<br><br>25.7 % or<br>19.86 yen/kg,<br>whichever is<br>the greater|<br><br>23.7 % or<br>18.30 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.6 % or<br>15.16 yen/kg,<br>whichever is<br>the greater|<br><br>17.6 % or<br>13.59 yen/kg,<br>whichever is<br>the greater|<br><br>15.6 % or<br>12.02 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>11.5 % or<br>8.89 yen/kg,<br>whichever is<br>the greater|9.5 % or<br>7.32 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|
||2 Other|||||||||||||||||||||||||
|170240.210|– Containing added sugar|78.5 % or<br>53.70 yen/<br>kg,<br>whichever<br>is the<br>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<br>25 yen/kg,<br>whichever<br>is the<br>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<br>fructose<br>and<br>fructose<br>syrup,<br>containing in the dry state more than<br>50% by weight of fructose, excluding<br>invert sugar|||||||||||||||||||||||||
|170260.100|1 Containing<br>added<br>flavouring<br>or<br>colouring matter|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|R17||27.8 % or<br>21.43 yen/kg,<br>whichever is<br>the greater|<br><br>25.7 % or<br>19.86 yen/kg,<br>whichever is<br>the greater|<br><br>23.7 % or<br>18.30 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.6 % or<br>15.16 yen/kg,<br>whichever is<br>the greater|<br><br>17.6 % or<br>13.59 yen/kg,<br>whichever is<br>the greater|<br><br>15.6 % or<br>12.02 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>11.5 % or<br>8.89 yen/kg,<br>whichever is<br>the greater|9.5 % or<br>7.32 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|<br>7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 % or<br>5.75 yen/<br>kg,<br>whichever<br>is the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|7.5 %<br>or 5.75<br>yen/kg,<br>which­<br>ever is<br>the<br>greater|
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|170260.210|– Containing added sugar|85.7 % or<br>60.90 yen/<br>kg,<br>whichever<br>is the<br>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<br>25 yen/kg,<br>whichever<br>is the<br>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<br>sugar and sugar syrup blends containing<br>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<br>47 yen/kg,<br>whichever<br>is the<br>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<br>23 yen/kg,<br>whichever<br>is the<br>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|
||<br>3 Artificial honey and Caramel|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|170290.290|– Artificial honey|50.0 % or<br>25 yen/kg,<br>whichever<br>is the<br>greater|B10||45.5 % or<br>22.73 yen/kg,<br>whichever is<br>the greater|<br><br>40.9 % or<br>20.45 yen/kg,<br>whichever is<br>the greater|<br><br>36.4 % or<br>18.18 yen/kg,<br>whichever is<br>the greater|<br><br>31.8 % or<br>15.91 yen/kg,<br>whichever is<br>the greater|<br><br>27.3 % or<br>13.64 yen/kg,<br>whichever is<br>the greater|<br><br>22.7 % or<br>11.36 yen/kg,<br>whichever is<br>the greater|<br><br>18.2 % or<br>9.09 yen/kg,<br>whichever is<br>the greater|13.6 % or<br>6.82 yen/kg,<br>whichever is<br>the greater|9.1 % or<br>4.55 yen/kg,<br>whichever is<br>the greater|4.5 % or<br>2.27 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|170290.300|– Caramel|50.0 % or<br>25 yen/kg,<br>whichever<br>is the<br>greater|B10||45.5 % or<br>22.73 yen/kg,<br>whichever is<br>the greater|<br><br>40.9 % or<br>20.45 yen/kg,<br>whichever is<br>the greater|<br><br>36.4 % or<br>18.18 yen/kg,<br>whichever is<br>the greater|<br><br>31.8 % or<br>15.91 yen/kg,<br>whichever is<br>the greater|<br><br>27.3 % or<br>13.64 yen/kg,<br>whichever is<br>the greater|<br><br>22.7 % or<br>11.36 yen/kg,<br>whichever is<br>the greater|<br><br>18.2 % or<br>9.09 yen/kg,<br>whichever is<br>the greater|13.6 % or<br>6.82 yen/kg,<br>whichever is<br>the greater|9.1 % or<br>4.55 yen/kg,<br>whichever is<br>the greater|4.5 % or<br>2.27 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||4 Hi-test-molasses|||||||||||||||||||||||||
|170290.420|(2) Other|21.3 %|R5||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<br>colouring matter|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||(2) Other|||||||||||||||||||||||||
|170290.521|A Containing added sugar|114.2 % or<br>89.50 yen/<br>kg,<br>whichever<br>is the<br>greater|<br><br><br>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 %|B5||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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|170290.529|(c) Other|50.0 % or<br>25 yen/kg,<br>whichever<br>is the<br>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<br>refining of sugar|||||||||||||||||||||||||
|1703.10|Cane molasses|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|170310.090|– Other|15.30 yen/<br>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/<br>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<br>confectionery<br>(including<br>white<br>chocolate), not containing cocoa|||||||||||||||||||||||||
|170410.000|Chewing<br>gum,<br>whether<br>or<br>not<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|Chapter 18 Cocoa and cocoa preparations|
|18.03|Cocoa paste, whether or not defatted|||||||||||||||||||||||||
|180320.000|Wholly or partly defatted|10.0 %|B5||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<br>containing cocoa|||||||||||||||||||||||||
|1806.10|Cocoa powder, containing added sugar or<br>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<br>weighing more than 2 kg or in liquid,<br>paste, powder, granular or other bulk<br>form<br>in<br>containers<br>or<br>immediate<br>packings, of a content exceeding 2 kg|||||||||||||||||||||||||
||1 Food<br>preparations<br>of<br>goods<br>of<br>headings 04.01 to 04.04, containing<br>cocoa powder in a proportion by<br>weight of less than 10%|||||||||||||||||||||||||
||(1) Containing not less than 30% of<br>natural milk constituents by weight,<br>calculated<br>on<br>the<br>dry<br>matter,<br>excluding whipped cream in pressurised<br>containers|||||||||||||||||||||||||
|180620.311|– For ‘the Pooled Quota of other milk<br>products’|21.0 %|R6||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 %|R5|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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||A Chewing gum and other sugar<br>confectionery; preparations in blocks,<br>slabs, bars and paste|||||||||||||||||||||||||
|180620.111|– Chewing gum and other sugar<br>confectionery;<br>foods,<br>the<br>largest<br>single ingredient of which is sugar<br>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<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant<br>regulations<br>which<br>are<br>effective at the time of import<br>Note:The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of the quantity<br>of demand of powdered milk and such<br>food preparations for manufacture of<br>chocolate in the coming fiscal year<br>(April-March), and also in consider­<br>ation of other relevant conditions||Xq2|||||||||||||||||||||||
|180620.290|– Other|||||||||||||||||||||||||
|180620.290|– – Intended for use as materials for<br>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|
|180620.290|– – 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|
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(1) Containing added sugar|||||||||||||||||||||||||
|180632.211|– Chewing gum and other sugar<br>confectionery;<br>foods,<br>the<br>largest<br>single ingredient of which is sugar<br>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 %|B5||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<br>headings 04.01 to 04.04, containing<br>cocoa powder in a proportion by<br>weight of less than 10%|||||||||||||||||||||||||
||A Containing not less than 30% of<br>natural milk constituents by weight,<br>calculated<br>on<br>the<br>dry<br>matter,<br>excluding whipped cream in press­<br>urised containers|||||||||||||||||||||||||
|180690.311|– For ‘the Pooled Quota of other milk<br>products’|21.0 %|R6||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 %|B7||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 %|R5|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<br>confectionery;<br>foods,<br>the<br>largest<br>single ingredient of which is sugar<br>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|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products|
|19.01|Malt extract; food preparations of flour,<br>groats, meal, starch or malt extract, not<br>containing cocoa or containing less than<br>40% by weight of cocoa calculated on a<br>totally<br>defatted<br>basis,<br>not<br>elsewhere<br>specified or included; food preparations of<br>goods of headings 04.01 to 04.04, not<br>containing cocoa or containing less than<br>5% by weight of cocoa calculated on a<br>totally<br>defatted<br>basis,<br>not<br>elsewhere<br>specified or included|||||||||||||||||||||||||
|1901.10|Preparations suitable for infants or young<br>children, put up for retail sale|||||||||||||||||||||||||
||1 Food<br>preparations<br>of<br>goods<br>of<br>headings 04.01 to 04.04, containing not<br>less<br>than<br>30%<br>of<br>natural<br>milk<br>constituents by weight, calculated on<br>the dry matter|||||||||||||||||||||||||
||(1) Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
|190110.111|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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<br>products’|25.0 %|R6||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<br>headings 04.01 to 04.04|||||||||||||||||||||||||
|190110.211|A Containing added sugar|23.8 %|R5|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 %|<br>11.9 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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 %|R5||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 %|R5||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<br>bakers' wares of heading 19.05|||||||||||||||||||||||||
||1 Food preparations of flour, meal or<br>starch, which contain more than 85%<br>by weight of flour, groats, meal and<br>pellets of rice, wheat, triticale or barley,<br>starch, or any combination thereof,<br>excluding cake-mixes and a kind used<br>as food suitable for infants or young<br>children or dietetic purpose; doughs for<br>rice products, excluding a kind used as<br>food suitable for infants or young<br>children or dietetic purpose; food prep­<br>arations of goods of headings 04.01 to<br>04.04 (preparations containing not less<br>than 30% of natural milk constituents<br>by weight, calculated on the dry matter)|||||||||||||||||||||||||
||(1) Food preparations of goods of<br>headings 04.01 to 04.04, containing<br>not less than 30% of natural milk<br>constituents by weight, calculated on<br>the dry matter|||||||||||||||||||||||||
||A Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
|190120.111|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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<br>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||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Food preparations, containing more<br>than 85% by weight of flour, groats,<br>meal and pellets of rice, wheat,<br>triticale or barley, starch, or any combi­<br>nation thereof, excluding cake-mixes<br>and a kind used as food suitable for<br>infants or young children or dietetic<br>purpose|||||||||||||||||||||||||
||A Mostly containing rice preparation|||||||||||||||||||||||||
|190120.122|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 31 of the Law, imported with<br>certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190120.128|– Other||X|||||||||||||||||||||||
||B Mostly<br>containing<br>wheat<br>and<br>triticale preparation|||||||||||||||||||||||||
|190120.131|– Imported<br>by<br>Japanese<br>Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint application by seller to and purchaser<br>from Japanese Government according to<br>Article 43 of the Law or imported with<br>certification of Minister of Agriculture,<br>Forestry and Fisheries according to the<br>cabinet order concerning wheat and others<br>provided by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45 of<br>the Law|||||||||||||||||||||||||
|190120.131|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190120.131.|<br><br><br> <br>|||||||||||||||||||||
||C Mostly containing barley prep­<br>aration|||||||||||||||||||||||||
|190120.141|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190120.141.|<br><br><br> <br>|||||||||||||||||||||
||<br>D Mostly containing starch|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(a) Containing wheat starch|||||||||||||||||||||||||
|190120.151|– Imported<br>by<br>Japanese<br>Government according to Article 42<br>of the Law for Stabilization of<br>Supply-Demand and Price of Staple<br>Food (Law No. 113 of 1994),<br>imported to be purchased and sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of<br>Agriculture, Forestry and Fisheries<br>according to the cabinet order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph<br>1 of Article 45 of the Law|||||||||||||||||||||||||
||– – For the tariff rate quota in<br>Japan's<br>Schedule<br>to<br>the<br>WTO<br>Agreement||Xq1|||||||||||||||||||||||
||<br>– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190120.152|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190120.151.|<br><br><br> <br>|||||||||||||||||||||
||(b) Other|||||||||||||||||||||||||
||– For ‘the Pooled Quota of starch or<br>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<br>a kind used as food suitable for infants<br>or young children or dietetic purpose|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190120.162|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190120.168|– Other||X|||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||(1) Food preparations of goods of<br>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<br>sale, not more than 500 g each<br>including container|12.0 %|B8||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 %|B8||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(a) Containing not more than 15%<br>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,<br>not more than 500 g each including<br>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|<br>Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||1 Food preparations of flour, meal or<br>starch, which contain more than 85%<br>by weight of flour, groats, meal and<br>pellets of rice, wheat, triticale or barley,<br>starch, or any combination thereof,<br>excluding cake-mixes and a kind used<br>as food suitable for infants or young<br>children or dietetic purpose; mochi<br>(rice-cake),<br>dango<br>and<br>similar rice<br>products, excluding a kind used as food<br>suitable for infants or young children or<br>dietetic purpose; food preparations of<br>goods of headings 04.01 to 04.04 (prep­<br>arations containing not less than 30% of<br>natural milk constituents by weight,<br>calculated on the dry matter, excluding<br>whipped cream in pressurised containers)|||||||||||||||||||||||||
||(1) Food preparations of goods of<br>headings 04.01 to 04.04, containing<br>not less than 30% of natural milk<br>constituents by weight, calculated on<br>the dry matter, excluding whipped<br>cream in pressurised containers|||||||||||||||||||||||||
||A Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
|190190.131|– For ‘the Pooled Quota of other milk<br>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<br>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|<br><br>– Other||X|S||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Food preparations, containing more<br>than 85% by weight of flour, groats,<br>meal and pellets of rice, wheat,<br>triticale or barley, starch, or any combi­<br>nation thereof, excluding cake-mixes<br>and a kind used as food suitable for<br>infants or young children or dietetic<br>purpose|||||||||||||||||||||||||
||A Mostly containing rice preparation|||||||||||||||||||||||||
|190190.142|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 31 of the Law, imported with<br>certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190190.148|– Other||X|||||||||||||||||||||||
||B Mostly<br>containing<br>wheat<br>and<br>triticale preparation|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190190.151|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|190190.151|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||<br>– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190190.159|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190190.151.|<br><br><br> <br>|||||||||||||||||||||
||C Mostly containing barley prep­<br>aration|||||||||||||||||||||||||
|190190.161|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|<br><br>– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190190.161.|<br><br><br>|||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||D Mostly containing starch|||||||||||||||||||||||||
||(a) Containing wheat starch|||||||||||||||||||||||||
|190190.171|– Imported<br>by<br>Japanese<br>Government according to Article 42<br>of the Law for Stabilization of<br>Supply-Demand and Price of Staple<br>Food (Law No. 113 of 1994),<br>imported to be purchased and sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of<br>Agriculture, Forestry and Fisheries<br>according to the cabinet order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph<br>1 of Article 45 of the Law|||||||||||||||||||||||||
|190190.171|– – For the tariff rate quota in<br>Japan's<br>Schedule<br>to<br>the<br>WTO<br>Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>TRQ|TRQ-4|<br>TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|TRQ|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190190.172|– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1901.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190190.171.|<br><br><br> <br>|||||||||||||||||||||
||(b) Other|||||||||||||||||||||||||
||– For ‘the Pooled Quota of starch or<br>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<br>other similar rice products, excluding<br>a kind used as food suitable for<br>infants or young children or dietetic<br>purpose|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||[1] Containing not more than 30% by<br>weight of rice|||||||||||||||||||||||||
||[i] Containing added sugar|||||||||||||||||||||||||
|190190.583|1 Containing not more than 15%<br>by weight of sucrose||X|||||||||||||||||||||||
|190190.585|2 Other||X|||||||||||||||||||||||
|190190.586|[ii] Other||X|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|190190.587|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 31 of the Law, imported with<br>certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190190.588|– Other||X|||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||<br>(1) Food preparations of goods of<br>headings 04.01 to 04.04|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||A Containing added sugar|||||||||||||||||||||||||
||(a) Containing less than 50% by<br>weight of sucrose|||||||||||||||||||||||||
|190190.211|– Foods,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>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<br>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<br>cream<br>in<br>pressurised<br>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%<br>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|
||<br>(b) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Foods,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>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,<br>not more than 500 g each including<br>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<br>(with<br>meat<br>or<br>other<br>substances)<br>or<br>otherwise prepared, such as spaghetti,<br>macaroni,<br>noodles,<br>lasagne,<br>gnocchi,<br>ravioli, cannelloni; couscous, whether or<br>not prepared|||||||||||||||||||||||||
||<br>Uncooked pasta, not stuffed or otherwise<br>prepared|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190211.000|Containing eggs|30 yen/kg|B8||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/<br>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/<br>kg|13.60 yen/<br>kg|13.60<br>yen/kg|13.60<br>yen/kg|13.60<br>yen/kg|13.60<br>yen/kg|13.60<br>yen/kg|13.60<br>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<br>otherwise prepared|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|190220.110|(1) Containing more than 20% by<br>weight of sausage, meat, meat offal,<br>blood, fish or crustaceans, molluscs or<br>other aquatic invertebrates, or any<br>combination<br>thereof,<br>and<br>also<br>containing<br>ebi<br>predominating<br>by<br>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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
|190220.210|(1) Containing more than 20% by<br>weight of sausage, meat, meat offal,<br>blood, fish or crustaceans, molluscs or<br>other aquatic invertebrates, or any<br>combination<br>thereof,<br>and<br>also<br>containing<br>ebi<br>predominating<br>by<br>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<br>other instant<br>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<br>roasting of cereals or cereal products (for<br>example, corn flakes); cereals (other than<br>maize (corn)) in grain form or in the form<br>of flakes or other worked grains (except<br>flour, groats and meal), pre-cooked, or<br>otherwise prepared, not elsewhere specified<br>or included|||||||||||||||||||||||||
|1904.10|Prepared foods obtained by the swelling or<br>roasting of cereals or cereal products|||||||||||||||||||||||||
|190410.010|1 Breakfast cereals other than obtained<br>by merely the swelling or roasting of<br>rice, wheat, triticale or barley|11.5 %|B7||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Prepared foods containing not less<br>than 50% by weight of those obtained<br>by merely swelling or roasting of rice,<br>wheat, triticale or barley|||||||||||||||||||||||||
||(1) Of rice|||||||||||||||||||||||||
|190410.211|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190410.212|– Other||X|||||||||||||||||||||||
||(2) Of wheat and triticale|||||||||||||||||||||||||
|190410.221|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||
|190410.221|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|19.2 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.10, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190410.221.|<br><br><br> <br>|||||||||||||||||||||
||(3) Of barley|||||||||||||||||||||||||
|190410.231|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|19.2 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.10, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190410.231.|<br><br><br> <br>|||||||||||||||||||||
|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|<br>Prepared foods obtained from unroasted<br>cereal<br>flakes<br>or<br>from<br>mixtures<br>of<br>unroasted cereal flakes and roasted cereal<br>flakes or swelled cereals|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190420.100|1 Breakfast cereals|11.5 %|B7||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<br>than 50% by weight of those obtained<br>by merely swelling of rice, wheat,<br>triticale or barley|||||||||||||||||||||||||
||(1) Of rice|||||||||||||||||||||||||
|190420.211|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190420.212|– Other||X|||||||||||||||||||||||
||(2) Of wheat and triticale|||||||||||||||||||||||||
|190420.221|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||
|190420.221|<br>– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|19.2 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190420.221.|<br><br><br> <br>|||||||||||||||||||||
||(3) Of barley|||||||||||||||||||||||||
|190420.231|– Imported by Japanese Government<br>according to Article 42 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 43 of the Law or imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning wheat and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 45<br>of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|19.2 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.20, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190420.231.|<br><br><br> <br>|||||||||||||||||||||
|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|<br>Bulgur wheat|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190430.010|– Imported<br>by<br>Japanese<br>Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and Price<br>of Staple Food (Law No. 113 of 1994),<br>imported to be purchased and sold by<br>Japanese Government in response to a<br>joint<br>application<br>by<br>seller<br>to<br>and<br>purchaser from Japanese Government<br>according to Article 43 of the Law or<br>imported with certification of Minister of<br>Agriculture,<br>Forestry<br>and<br>Fisheries<br>according to the cabinet order concerning<br>wheat and others provided by the cabinet<br>order provided in column 3 of paragraph 1<br>of Article 45 of the Law|||||||||||||||||||||||||
|190430.010|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
|190430.010|– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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|<br>– Other||X|The originat­<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.30, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190430.010.|<br><br><br>|||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1904.90|Other|||||||||||||||||||||||||
||1 Of rice|||||||||||||||||||||||||
|190490.110|[1] Containing not more than 30% by<br>weight of rice||X|||||||||||||||||||||||
||[2] Other|||||||||||||||||||||||||
|190490.120|– Imported by Japanese Government<br>according to Article 30 of the Law<br>for Stabilization of Supply-Demand<br>and Price of Staple Food (Law No.<br>113<br>of<br>1994),<br>imported<br>to<br>be<br>purchased<br>and<br>sold<br>by<br>Japanese<br>Government in response to a joint<br>application by seller to and purchaser<br>from Japanese Government according<br>to Article 31 of the Law, imported<br>with certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|190490.130|– Other||X|||||||||||||||||||||||
||2 Of wheat and triticale|||||||||||||||||||||||||
|190490.210|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||
|190490.210|– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190490.210.|<br><br><br> <br>|||||||||||||||||||||
||3 Of barley|||||||||||||||||||||||||
|190490.310|– Imported by Japanese Government<br>according to Article 42 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113 of<br>1994), imported to be purchased and<br>sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by seller<br>to<br>and<br>purchaser<br>from<br>Japanese<br>Government according to Article 43 of<br>the Law or imported with certification<br>of Minister of Agriculture, Forestry and<br>Fisheries according to the cabinet order<br>concerning wheat and others provided by<br>the cabinet order provided in column 3<br>of paragraph 1 of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in Japan's<br>Schedule to the WTO Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>1904.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>190490.310.|<br><br><br> <br>|||||||||||||||||||||
|190490.400|4 Other||X|||||||||||||||||||||||
|19.05|Bread, pastry, cakes, biscuits and other<br>bakers' wares, whether or not containing<br>cocoa; communion wafers, empty cachets<br>of a kind suitable for pharmaceutical use,<br>sealing wafers, rice paper and similar<br>products|||||||||||||||||||||||||
|190510.000|Crispbread|<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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 %|B8||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<br>products|9.0 %|B7||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,<br>ship's<br>biscuits<br>and<br>other<br>ordinary bakers' wares, not containing<br>added sugar, honey, eggs, fats, cheese<br>or fruit|9.0 %|B7||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<br>a kind suitable for pharmaceutical use,<br>sealing wafers, rice paper and similar<br>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<br>products||X|||||||||||||||||||||||
|190590.312|B Biscuits, cookies and crackers|15.0 %|B5||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<br>from a dough based on potato powder|9.0 %|B5||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 %|B8||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|190590.319|– Other|25.5 %|B5||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<br>products||X|||||||||||||||||||||||
|190590.322|B Biscuits, cookies and crackers|13.0 %|B5||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<br>from a dough based on potato powder|9.0 %|B5||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 %|B5||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 parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants|
|20.01|Vegetables, fruit, nuts and other edible parts<br>of plants, prepared or preserved by vinegar<br>or acetic acid|||||||||||||||||||||||||
|2001.10|Cucumbers and gherkins|||||||||||||||||||||||||
|200110.100|1 Containing added sugar|15.0 %|B5||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 %|B5||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 %|B5||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<br>than by vinegar or acetic acid|||||||||||||||||||||||||
|2002.90|Other|||||||||||||||||||||||||
|200290.100|1 Containing added sugar|13.4 %|B5||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
||(1) Tomato purée and tomato paste|||||||||||||||||||||||||
||– In airtight containers<br>Note: The goods, above mentioned,<br>when used at a bonded manufacturing<br>warehouse for the manufacture of<br>canned fish or shellfish for export and<br>re-exported shall be exempted from<br>customs duty in accordance with the<br>provisions of the Customs Law (Law<br>No. 61 of 1954)|||||||||||||||||||||||||
|200290.211|– – For the quantity within the limits<br>of a tariff quota for manufacture of<br>tomato ketchup and other tomato<br>sauces stipulated by a cabinet order<br>which is effective at the time of<br>import and under the conditions set<br>out by relevant regulations which are<br>effective at the time of import<br>Note:The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of the quantity<br>of prospective domestic demand in the<br>coming fiscal year (April-March) with<br>deduction of the quantity of prospective<br>domestic production, and also in con­<br>sideration<br>of<br>international<br>market<br>situation and other relevant conditions||Xq2|||||||||||||||||||||||
|200290.219|– – Other|16.0 %|B5||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<br>of a tariff quota for manufacture of<br>tomato ketchup and other tomato<br>sauces stipulated by a cabinet order<br>which is effective at the time of<br>import and under the conditions set<br>out by relevant regulations which are<br>effective at the time of import<br>Note:The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of the quantity<br>of prospective domestic demand in the<br>coming fiscal year (April-March) with<br>deduction of the quantity of prospective<br>domestic production, and also in con­<br>sideration<br>of<br>international<br>market<br>situation and other relevant conditions||Xq2|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200290.229|– – Other|16.0 %|B5||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<br>and<br>truffles,<br>prepared<br>or<br>preserved otherwise than by vinegar or<br>acetic acid|||||||||||||||||||||||||
|2003.10|Mushrooms of the genus_ Agaricus_|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
||(1) In airtight containers not more than<br>10 kg each including container|||||||||||||||||||||||||
|200310.211|– French mushrooms|13.6 %|B5||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<br>otherwise than by vinegar or acetic acid,<br>frozen, other than products of heading 20.06|||||||||||||||||||||||||
|2004.10|Potatoes|||||||||||||||||||||||||
|200410.100|1 Cooked, not otherwise prepared|8.5 %|B3||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 %|B5||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 %|B5||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<br>vegetables<br>and<br>mixtures<br>of<br>vegetables|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|200490.110|(1) Sweet corn|10.5 %|B5||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 %|<br>B5||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<br>and<br>leguminous<br>vegetables|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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 %|B5||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 %|B5||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 %|B5||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<br>otherwise than by vinegar or acetic acid,<br>not frozen, other than products of heading<br>20.06|||||||||||||||||||||||||
|2005.10|Homogenised vegetables|||||||||||||||||||||||||
|200510.100|1 Containing added sugar|16.8 %|B5||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 %|B5||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<br>10 kg each including container|12.0 %|B5||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 %|B7||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 %|R5||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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
||(1) In airtight containers not more than<br>10 kg each including container|||||||||||||||||||||||||
|200540.212|B Other|15.0 %|B5||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 %|B5||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<br>tomato purée or other kind of tomato<br>preparation and meat of swine, lard or<br>other pig fat|14.0 %|B7||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<br>than 10 kg each including container|12.0 %|B5||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<br>10 kg each including container|16.0 %|B7||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 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2005.80|Sweet corn (_Zea mays var. saccharata_)|||||||||||||||||||||||||
|200580.100|1 Containing added sugar|14.9 %|B5||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<br>vegetables<br>and<br>mixtures<br>of<br>vegetables|||||||||||||||||||||||||
|2005.91|Bamboo shoots|||||||||||||||||||||||||
|200591.100|1 Containing added sugar|13.4 %|B5||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 %|B5||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<br>out)|||||||||||||||||||||||||
|200599.111|A In airtight containers, containing<br>tomato purée or other kind of<br>tomato preparation and meat of<br>swine, lard or other pig fat|14.0 %|B5||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 %|B5||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<br>out)|17.0 %|B7||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<br>parts of plants, preserved by sugar (drained,<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200600.021|– Apricots|18.0 %|B5||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<br>purée and fruit or nut pastes, obtained by<br>cooking, whether or not containing added<br>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 %|B5||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 %|B3||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 %|B5||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 %|B5||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|||||||||||||||||||||||||
||<br>(1) Containing added sugar|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200799.119|– Fruit jellies|16.8 %|B5||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 %|B7||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 %|B5||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 %|B5||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,<br>otherwise prepared or preserved, whether or<br>not containing added sugar or other<br>sweetening matter or spirit, not elsewhere<br>specified or included|||||||||||||||||||||||||
||Nuts,<br>ground-nuts<br>and<br>other<br>seeds,<br>whether or not mixed together|||||||||||||||||||||||||
|2008.11|Ground-nuts|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|200811.110|(1) Peanut butter|12.0 %|B5||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 %|B5||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 %|B5||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|||||||||||||||||||||||||
||<br>– Roasted ground-nuts|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200811.291|– – Unshelled|21.3 %|B7||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 %|B7||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 %|B7||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<br>nuts|||||||||||||||||||||||||
|200819.191|– Cashew nuts|11.0 %|B5||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 %|B5||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<br>not more than 10 kg each including<br>container), not roasted|16.8 %|B7||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 %|B5||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<br>nuts, hazel nuts (_Corylus_ spp.),<br>cashew nuts and gingko nuts|||||||||||||||||||||||||
|200819.226|– Gingko nuts|12.0 %|B5||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|<br><br>(b) Other|12.0 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2008.20|Pineapples|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
||(1) In airtight containers not more than<br>10 kg each including container, other<br>than in pulp form, chopped or crushed|||||||||||||||||||||||||
|200820.111|– Concerning<br>pineapples<br>in<br>this<br>subheading 1-(1) and 2-(1), for the<br>quantity within the limits of a tariff<br>quota stipulated by a cabinet order<br>which is effective at the time of<br>import and under the conditions set<br>out by relevant regulations which are<br>effective at the time of import<br>Note:The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of the quantity<br>of prospective domestic demand in the<br>coming fiscal year (April-March) with<br>deduction of the quantity of prospective<br>domestic production (only the goods<br>produced with Japanese fresh pine­<br>apples), and also in consideration of<br>international<br>market<br>situation<br>and<br>other<br>relevant<br>conditions<br>(in<br>this<br>subheading referred to as ‘the Pooled<br>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/<br>kg|28.05 yen/<br>kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|
||(2) Other|||||||||||||||||||||||||
|200820.191|A In airtight containers not more than<br>10 kg each including container, in<br>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<br>10 kg each including container, other<br>than in pulp form, chopped or crushed|||||||||||||||||||||||||
|200820.211|– For ‘the Pooled Quota’||Xq2|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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/<br>kg|28.05 yen/<br>kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>yen/kg|28.05<br>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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|<br>B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200840.219|B Other|15.0 %|B5||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 %|B7||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(1) In pulp form|||||||||||||||||||||||||
|200870.111|A In airtight containers|21.3 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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|<br><br>(2) Other|12.0 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Other, including mixtures other than those<br>of subheading 2008.19|||||||||||||||||||||||||
|200891.000|Palm hearts|15.0 %|B5||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_, <br>_Vaccinium_<br>_oxycoccos_, <br>_Vaccinium_<br>_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 %|B5||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 %|B5||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 %|B5||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 %|B5||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 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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 %|B5||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 %|B5||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 %|B5||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,<br>whole<br>or<br>in<br>pieces,<br>dried<br>after<br>simply<br>steaming or boiling in water|12.0 %|B5||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 %|B5||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<br>vegetable juices, unfermented and not<br>containing added spirit, whether or not<br>containing added sugar or other sweetening<br>matter|||||||||||||||||||||||||
||Orange juice|||||||||||||||||||||||||
|2009.11|Frozen|||||||||||||||||||||||||
||<br>1 Containing added sugar|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200911.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>sucrose|21.3 %|B5||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 %|B5||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<br>exceeding 20|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|200912.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>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|<br>Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||1 Containing added sugar|||||||||||||||||||||||||
|200919.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>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 %|B5||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<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B7||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B7||26.1 % or<br>20.13 yen/kg,<br>whichever is<br>the greater|<br><br>22.4 % or<br>17.25 yen/kg,<br>whichever is<br>the greater|<br><br>18.6 % or<br>14.38 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>11.2 % or<br>8.63 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|3.7 % or<br>2.88 yen/kg,<br>whichever is<br>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<br>sucrose|19.1 %|B7||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|<br><br>(2) Other|25.5 %|B7||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2009.29|Other|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
|200929.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B7||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B7||26.1 % or<br>20.13 yen/kg,<br>whichever is<br>the greater|<br><br>22.4 % or<br>17.25 yen/kg,<br>whichever is<br>the greater|<br><br>18.6 % or<br>14.38 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>11.2 % or<br>8.63 yen/kg,<br>whichever is<br>the greater|7.5 % or<br>5.75 yen/kg,<br>whichever is<br>the greater|3.7 % or<br>2.88 yen/kg,<br>whichever is<br>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<br>sucrose|19.1 %|B7||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 %|B5||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<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||2 Other|||||||||||||||||||||||||
||(1) Not more than 10% by weight of<br>sucrose|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200931.219|C Other|19.1 %|B5||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 %|B5||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<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||2 Other|||||||||||||||||||||||||
||(1) Not more than 10% by weight of<br>sucrose|||||||||||||||||||||||||
|200939.219|C Other|19.1 %|B5||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 %|B5||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<br>sucrose,<br>naturally<br>and<br>artificially<br>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|<br><br>(2) Other|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
|200941.210|(1) Not more than 10% by weight of<br>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<br>sucrose,<br>naturally<br>and<br>artificially<br>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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>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 %|B5||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 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200961.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|200961.200|2 Other|19.1 %|B5||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<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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|<br><br>(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200971.190|(2) Other|34.0 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||30.9 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>27.8 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>24.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>21.6 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>18.5 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>15.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>12.4 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|9.3 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|6.2 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|3.1 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>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<br>sucrose,<br>naturally<br>and<br>artificially<br>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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||30.9 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>27.8 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>24.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>21.6 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>18.5 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>15.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>12.4 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|9.3 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|6.2 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|3.1 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>sucrose|19.1 %|B7||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 %|B7||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<br>(_Vaccinium_<br>_macrocarpon_, <br>_Vaccinium_<br>_oxycoccos_, <br>_Vaccinium_<br>_vitis-idaea_) juice|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200981.110|(1) Not more than 10% by weight of<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>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<br>sucrose|19.1 %|B5||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 %|B5||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<br>sucrose, naturally and artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>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<br>sucrose|||||||||||||||||||||||||
|200989.122|– Prune juice|14.4 %|B5||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|<br><br>– Other|19.1 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|200989.129|B Other|25.5 %|B3||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 %|B5||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 %|B5||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 %|B5||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 %|B3||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<br>sucrose,<br>naturally<br>and<br>artificially<br>contained|23.0 %|B5||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<br>23 yen/kg,<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>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<br>sucrose|19.1 %|B5||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 %|B5||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||3 Other|||||||||||||||||||||||||
|200990.910|(1) Containing added sugar|13.4 %|B3||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|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|Chapter 21 Miscellaneous edible preparations|
|21.01|Extracts, essences and concentrates, of<br>coffee, tea or maté and preparations with a<br>basis of these products or with a basis of<br>coffee, tea or maté; roasted chicory and<br>other<br>roasted<br>coffee<br>substitutes,<br>and<br>extracts, essences and concentrates thereof|||||||||||||||||||||||||
||Extracts, essences and concentrates, of<br>coffee, and preparations with a basis of<br>these extracts, essences or concentrates or<br>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,<br>essences or concentrates or with a basis<br>of coffee|||||||||||||||||||||||||
||1 Preparations with a basis of extracts,<br>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<br>constituents by weight, calculated on<br>the dry matter|||||||||||||||||||||||||
||A Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
|210112.231|– For ‘the Pooled Quota of other<br>milk products’|25.0 %|R6||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 %|<br>12.5 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210112.232|– Other||X|S||||||||||||||||||||||
||B Other|||||||||||||||||||||||||
|210112.236|– For ‘the Pooled Quota of other<br>milk products’|25.0 %|R6||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<br>sucrose|||||||||||||||||||||||||
|210112.241|– Those,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>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 %|B5||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<br>or maté, and preparations with a basis of<br>these extracts, essences or concentrates or<br>with a basis of tea or maté|||||||||||||||||||||||||
||2 Preparations with a basis of tea or<br>maté|||||||||||||||||||||||||
||(1) Not less than 30% of natural milk<br>constituents by weight, calculated on<br>the dry matter|||||||||||||||||||||||||
||A Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
|210120.231|– For ‘the Pooled Quota of other milk<br>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 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210120.232|– Other||X|S||||||||||||||||||||||
||B Other|||||||||||||||||||||||||
|210120.236|– For ‘the Pooled Quota of other milk<br>products’|25.0 %|R6||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<br>sucrose|||||||||||||||||||||||||
|210120.241|– Those,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>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 %|B5||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<br>condiments and mixed seasonings; mustard<br>flour and meal and prepared mustard|||||||||||||||||||||||||
|210310.000|Soya sauce|7.2 %|B5||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<br>mustard|||||||||||||||||||||||||
|210330.200|2 Other|7.5 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2103.90|Other|||||||||||||||||||||||||
||1 Sauces|||||||||||||||||||||||||
|210390.110|(1) Mayonnaise|12.8 %|B5||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<br>dressings<br>and<br>salad<br>dressings|10.5 %|B5||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 %|B3||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<br>not containing cocoa|||||||||||||||||||||||||
||1 Containing added sugar|||||||||||||||||||||||||
||(1) Less than 50% by weight of sucrose|||||||||||||||||||||||||
||– Those, the largest single ingredient of<br>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 %|<br>9.8 %|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210500.199|– Other|29.8 %|R5|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<br>or included|||||||||||||||||||||||||
|2106.10|Protein concentrates and textured protein<br>substances|||||||||||||||||||||||||
||1 Preparations containing not less than<br>30% of natural milk constituents by<br>weight, calculated on the dry matter,<br>excluding protein concentrates not less<br>than 80% of protein by weight, the<br>largest ingredient is vegetable protein<br>and put up in containers for retail sale<br>by weight of less than 500 g each<br>excluding container|||||||||||||||||||||||||
||– For ‘the Pooled Quota of other milk<br>products’|||||||||||||||||||||||||
|210610.120|– – Preparation of vegetable protein|12.5 %|R6||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 %|R6||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<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
||A Vegetable protein|||||||||||||||||||||||||
|210610.221|– Protein concentrates containing by<br>weight not less than 80% of protein,<br>the<br>largest<br>single<br>ingredient<br>is<br>vegetable protein and put up in<br>containers for retail sale by weight<br>of less than 500 g each excluding<br>container|10.6 %|B5||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 %|B5||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 %|B5||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<br>30% of natural milk constituents by<br>weight, calculated on the dry matter|||||||||||||||||||||||||
||(1) Of a milk fat content, by weight,<br>not exceeding 30%|||||||||||||||||||||||||
||– For ‘the Pooled Quota of other milk<br>products’|||||||||||||||||||||||||
|210690.111|– – Base for non-alcoholic beverage,<br>food supplement with a basis of<br>vitamins and hydrolysed<br>vegetable<br>protein|12.0 %|R6||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 %|R6||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<br>edible<br>fats<br>and<br>oils,<br>containing more than 30% and not<br>more than 70% by weight of those of<br>heading 04.05|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the quantity within the limits<br>of a tariff quota stipulated by a cabinet<br>order which is effective at the time of<br>import and under the conditions set out<br>by relevant regulations which are<br>effective at the time of import<br>Note:<br>The<br>tariff<br>quota<br>shall<br>be<br>calculated on the basis of 18,977 ton<br>for and in consideration of imported<br>quantity in the preceding fiscal year<br>(April-March),<br>international<br>market<br>situation and other relevant conditions|||||||||||||||||||||||||
|210690.121|– – – The place of origin, New<br>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<br>products’|||||||||||||||||||||||||
|210690.124|– – Base for non-alcoholic beverage,<br>food supplement with a basis of<br>vitamins and hydrolysed<br>vegetable<br>protein|12.0 %|R5||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 %|R5||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<br>than 30% by weight of one of those,<br>rice, wheat including triticale or barley|||||||||||||||||||||||||
||<br>A Containing more than 30% by<br>weight of rice|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210690.517|– Imported by Japanese Government<br>according to Article 30 of the Law for<br>Stabilization of Supply-Demand and<br>Price of Staple Food (Law No. 113<br>of 1994), imported to be purchased<br>and sold by Japanese Government in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 31 of the Law, imported with<br>certification of Minister of Agri­<br>culture,<br>Forestry<br>and<br>Fisheries<br>according<br>to<br>the<br>cabinet<br>order<br>concerning rice and others provided<br>by the cabinet order provided in<br>column 3 of paragraph 1 of Article 34<br>of the Law||Xq1|||||||||||||||||||||||
|210690.518|– Other||X|||||||||||||||||||||||
||B Other|||||||||||||||||||||||||
||(a) Containing more than 30% by<br>weight of wheat including triticale|||||||||||||||||||||||||
|210690.214|– Imported<br>by<br>Japanese<br>Government according to Article 42<br>of the Law for Stabilization of<br>Supply-Demand and Price of Staple<br>Food (Law No. 113 of 1994),<br>imported to be purchased and sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of<br>Agriculture, Forestry and Fisheries<br>according to the cabinet order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph<br>1 of Article 45 of the Law|||||||||||||||||||||||||
||<br>– – For the tariff rate quota in<br>Japan's<br>Schedule<br>to<br>the<br>WTO<br>Agreement||Xq1|||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>2106.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>210690.214.|<br><br><br> <br>|||||||||||||||||||||
||(b) Containing more than 30% by<br>weight of barley|||||||||||||||||||||||||
|210690.216|– Imported<br>by<br>Japanese<br>Government according to Article 42<br>of the Law for Stabilization of<br>Supply-Demand and Price of Staple<br>Food (Law No. 113 of 1994),<br>imported to be purchased and sold<br>by<br>Japanese<br>Government<br>in<br>response to a joint application by<br>seller<br>to<br>and<br>purchaser<br>from<br>Japanese Government according to<br>Article 43 of the Law or imported<br>with certification of Minister of<br>Agriculture, Forestry and Fisheries<br>according to the cabinet order<br>concerning<br>wheat<br>and<br>others<br>provided<br>by<br>the<br>cabinet<br>order<br>provided in column 3 of paragraph<br>1 of Article 45 of the Law|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – For the tariff rate quota in<br>Japan's<br>Schedule<br>to<br>the<br>WTO<br>Agreement||Xq1|||||||||||||||||||||||
||– – Other|25.0 %<br>Subject to<br>an import<br>mark-up in<br>accordance<br>with<br>Japan's<br>Schedule<br>to the<br>WTO<br>Agreement|<br> <br> <br>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<br>ing goods<br>classified<br>under this<br>tariff line<br>belong to the<br>subheading<br>2106.90, in<br>which Japan<br>makes a<br>relevant<br>tariff<br>commitment<br>on the orig­<br>inating<br>goods clas­<br>sified under<br>the tariff line<br>210690.216.|<br><br><br> <br>|||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
||<br>A Sugar syrup, containing added<br>flavouring or colouring matter|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210690.221|– Of sugar centrifugal|52.5 % or<br>49.70 yen/<br>kg<br>whichever<br>is the<br>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<br>23 yen/kg<br>whichever<br>is the<br>greater|B10||27.1 % or<br>20.91 yen/kg,<br>whichever is<br>the greater|<br><br>24.4 % or<br>18.82 yen/kg,<br>whichever is<br>the greater|<br><br>21.7 % or<br>16.73 yen/kg,<br>whichever is<br>the greater|<br><br>19.0 % or<br>14.64 yen/kg,<br>whichever is<br>the greater|<br><br>16.3 % or<br>12.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.5 % or<br>10.45 yen/kg,<br>whichever is<br>the greater|<br><br>10.8 % or<br>8.36 yen/kg,<br>whichever is<br>the greater|8.1 % or<br>6.27 yen/kg,<br>whichever is<br>the greater|5.4 % or<br>4.18 yen/kg,<br>whichever is<br>the greater|2.7 % or<br>2.09 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|210690.230|B Chewing gum|5.0 %|B5||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<br>of a kind used for the manufacture<br>of<br>beverages,<br>of<br>an<br>alcoholic<br>strength by volume of higher than<br>0.5% vol|||||||||||||||||||||||||
|210690.246|(a) Preparations with a basis of fruit<br>juices, of an alcoholic strength by<br>volume of less than 1% vol|29.8 % or<br>23 yen/kg<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>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 <br>_Panax ginseng_ or its extract|||||||||||||||||||||||||
|210690.251|– Those,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>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 %|B5||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|
||<br>Food supplement with a basis of<br>vitamins|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Those,<br>the<br>largest<br>single<br>ingredient of which is sugar by<br>weight|||||||||||||||||||||||||
|210690.261|– <br>– Containing<br>lactose,<br>milk<br>protein or milk fat|12.5 %|B5||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 %|B5||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 %|B5||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<br>of which is sugar by weight|||||||||||||||||||||||||
|210690.271|– – Containing lactose, milk protein or<br>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<br>which<br>is<br>products<br>specified<br>in<br>subheading 1212.21 by weight|28.0 %|Xb|||||||||||||||||||||||
|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|<br><br>I Put up in containers for retail<br>sale, not more than 500 g each<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210690.282|II Containing not less than 85% by<br>weight of sucrose excluding those<br>put up in containers for retail sale,<br>not<br>more<br>than<br>500 g<br>each<br>including container, those certified<br>by<br>a <br>certification<br>procedure<br>stipulated by a cabinet order as<br>imported<br>to<br>be<br>repacked<br>in<br>containers for retail sale, not more<br>than 500 g including container<br>after importation with no change<br>in ingredients, or those exceeding<br>257 yen/kg in value for customs<br>duty|76.50 yen/<br>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<br>lactose,<br>milk<br>protein or milk fat|||||||||||||||||||||||||
|210690.283|– Put up in containers for retail<br>sale, not more than 500 g each<br>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<br>the<br>largest<br>single<br>ingredient of which is sorbitol<br>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,<br>containing more than 15% and<br>less than 30% by weight of those<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|210690.293|Other|10.0 %|B5||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<br>vitamins or hydrolysed vegetable<br>protein|||||||||||||||||||||||||
|210690.296|– Hydrolysed vegetable protein|12.5 %|B5||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<br>products<br>specified<br>in<br>subheading 1212.21|||||||||||||||||||||||||
|210690.401|– <br>– Formed<br>into<br>rectangular<br>(including square), papery sheets<br>not more than 430 cm 2 /piece,<br>excluding seasoned|25.0 %|Xb|||||||||||||||||||||||
|210690.298|– – Other|25.0 %|Xb|||||||||||||||||||||||
|210690.299|– Other|15.0 %|B7||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|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|Chapter 22 Beverages, spirits and vinegar|
|22.02|Waters, including mineral waters and<br>aerated waters, containing added sugar or<br>other sweetening matter or flavoured, and<br>other<br>non-alcoholic<br>beverages,<br>not<br>including fruit or vegetable juices of<br>heading 20.09|||||||||||||||||||||||||
|2202.10|Waters, including mineral waters and<br>aerated waters, containing added sugar or<br>other sweetening matter or flavoured|||||||||||||||||||||||||
|220210.100|1 Containing added sugar|<br>13.4 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Other|||||||||||||||||||||||||
|2202.91|Non-alcoholic beer|||||||||||||||||||||||||
|220291.100|1 Containing added sugar|13.4 %|B3||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 %|B3||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<br>flavoured with plants or aromatic substances|||||||||||||||||||||||||
|2205.90|Other|||||||||||||||||||||||||
|220590.100|1 Of an alcoholic strength by volume of<br>less than 1% vol|19.1 %|B5||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,<br>cider, perry, mead, saké); mixtures of<br>fermented<br>beverages<br>and<br>mixtures<br>of<br>fermented<br>beverages and<br>non-alcoholic<br>beverages,<br>not<br>elsewhere specified or<br>included|||||||||||||||||||||||||
|220600.100|1 Of an alcoholic strength by volume of<br>less than 1% vol|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>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/<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|220600.221|A Mixtures of fermented beverages<br>(excluding Seishu), and products of<br>heading 20.09 or 22.02|27 yen/l|B5||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<br>graph 3 of paragraph 2 of Article 23<br>of the Liquor Tax Law (Law No. 6 of<br>1953) (fermented sugars, hop cones,<br>water and articles stipulated by a<br>cabinet order as materials)|42.40 yen/<br>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/<br>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<br>strength by volume of 80% vol or higher;<br>ethyl alcohol and other spirits, denatured, of<br>any strength|||||||||||||||||||||||||
|2207.10|Undenatured ethyl alcohol of an alcoholic<br>strength by volume of 80% vol or higher|||||||||||||||||||||||||
||1 Of an alcoholic strength by volume of<br>90% vol or higher|||||||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
||B Other|||||||||||||||||||||||||
|220710.191|<br><br>[1] Certified in accordance with the<br>provisions of a cabinet order as<br>being<br>produced<br>from<br>biomass<br>(organic<br>matters<br>obtained<br>from<br>plants or animals, excluding crude<br>oil, petroleum gas, natural gas, coal<br>and the products made therefrom)<br>and intend for use in manufacturing<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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,<br>of any strength|||||||||||||||||||||||||
|220720.100|1 Of an alcoholic strength by volume of<br>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/<br>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<br>strength by volume of less than 80% vol;<br>spirits,<br>liqueurs<br>and<br>other<br>spirituous<br>beverages|||||||||||||||||||||||||
|2208.90|Other|||||||||||||||||||||||||
||1 Ethyl alcohol and distilled alcoholic<br>beverages|||||||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
||A Ethyl alcohol|||||||||||||||||||||||||
|220890.123|(b) Other|82.50 yen/<br>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/<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|220890.230|(2) Beverages with a basis of fruit<br>juices, of an alcoholic strength by<br>volume of less than 1% vol|29.8 % or<br>23 yen/kg,<br>whichever<br>is the<br>greater|B5||24.8 % or<br>19.17 yen/kg,<br>whichever is<br>the greater|<br><br>19.9 % or<br>15.33 yen/kg,<br>whichever is<br>the greater|<br><br>14.9 % or<br>11.50 yen/kg,<br>whichever is<br>the greater|<br><br>9.9 % or<br>7.67 yen/kg,<br>whichever is<br>the greater|5.0 % or<br>3.83 yen/kg,<br>whichever is<br>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; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|Chapter 23 Residues and waste from the food industries; prepared animal fodder|
|23.01|Flours, meals and pellets, of meat or meat<br>offal, of fish or of crustaceans, molluscs or<br>other aquatic invertebrates, unfit for human<br>consumption; greaves|||||||||||||||||||||||||
|230110.000|Flours, meals and pellets, of meat or meat<br>offal; greaves||X|||||||||||||||||||||||
|23.09|Preparations of a kind used in animal<br>feeding|||||||||||||||||||||||||
|2309.10|Dog or cat food, put up for retail sale|||||||||||||||||||||||||
|230910.010|1 Containing not less than 10% of<br>lactose by weight|Per each<br>kilo­<br>gramme,<br>59.50 yen<br>plus 6 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br>B5||Per each<br>kilogramme,<br>49.58 yen<br>plus 5 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|Per each<br>kilogramme,<br>39.67 yen<br>plus 4 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|Per each<br>kilogramme,<br>29.75 yen<br>plus 3 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|Per each<br>kilogramme,<br>19.83 yen<br>plus 2 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|Per each<br>kilogramme,<br>9.92 yen plus<br>1 yen for<br>every 1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br>Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|2309.90|Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 Other|||||||||||||||||||||||||
||(1) Containing not less than 10% of<br>lactose by weight|||||||||||||||||||||||||
|230990.219|B Other|Per each<br>kilo­<br>gramme,<br>52.50 yen<br>plus 5.30<br>yen for<br>every 1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|B5||Per each<br>kilogramme,<br>43.75 yen<br>plus 4.42 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br>Per each<br>kilogramme,<br>35 yen plus<br>3.53 yen for<br>every 1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|Per each<br>kilogramme,<br>26.25 yen<br>plus 2.65 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br>Per each<br>kilogramme,<br>17.50 yen<br>plus 1.77 yen<br>for every<br>1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br>Per each<br>kilogramme,<br>8.75 yen plus<br>0.88 yen for<br>every 1 %<br>exceeding<br>10 % by<br>weight of<br>lactose<br>contained|<br><br>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<br>or similar forms, containing less than<br>5% by weight of sugars evaluated as<br>sucrose, less than 20% by weight of<br>free starch, less than 35% by weight<br>of crude protein, other than those be<br>separable 10% or more by weight of<br>broken rice and flour or meal of rice<br>taken together when determined by<br>means of separating methods stipulated<br>by a cabinet order|||||||||||||||||||||||||
|230990.298|<br><br>II Other|12.8 %|B5||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|Chapter 24 Tobacco and manufactured tobacco substitutes|
|24.02|Cigars, cheroots, cigarillos and cigarettes, of<br>tobacco or of tobacco substitutes|||||||||||||||||||||||||
|240210.000|Cigars, cheroots and cigarillos, containing<br>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<br>factured tobacco substitutes; ‘homogenised’<br>or ‘reconstituted’ tobacco; tobacco extracts<br>and essences|||||||||||||||||||||||||
||Smoking<br>tobacco,<br>whether<br>or<br>not<br>containing tobacco substitutes in any<br>proportion|||||||||||||||||||||||||
|240311.000|Water<br>pipe<br>tobacco<br>specified<br>in<br>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 %|B5||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|||||||||||||||||||||||||
|240399.200|– Heat-not-burn tobacco products|3.4 %|B5||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|
|240399.200|– 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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|SECTION V MINERAL PRODUCTS|
||Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement|
|25.01||||||||||||||||||||||||||
|2501.00|Salt (including table salt and denatured salt)<br>and pure sodium chloride, whether or not in<br>aqueous solution or containing added<br>anti-caking or free-flowing agents; sea water|||||||||||||||||||||||||
|250100.010|1 Salt and pure sodium chloride, of which<br>at least 70% by weight passes through a<br>woven metal wire cloth sieve with an<br>aperture of 2.8 mm, or agglomerated,<br>other than those in aqueous solution|0.50 yen/<br>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|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES|
||Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|Chapter 29 Organic chemicals|
|29.05|Acyclic alcohols and their halogenated,<br>sulphonated, nitrated or nitrosated deriva­<br>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<br>function and their anhydrides, halides,<br>peroxides and peroxyacids; their halo­<br>genated, sulphonated, nitrated or nitrosated<br>derivatives|||||||||||||||||||||||||
||Carboxylic acids with alcohol function but<br>without other oxygen function, their anhy­<br>drides, halides, peroxides, peroxyacids and<br>their derivatives|||||||||||||||||||||||||
|291814.000|Citric acid|6.5 %|B5||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|291815.010|1 Calcium citrate|6.5 %|B5||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|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations|
|33.01|Essential oils (terpeneless or not), including<br>concretes and absolutes; resinoids; extracted<br>oleoresins; concentrates of essential oils in<br>fats, in fixed oils, in waxes or the like,<br>obtained by enfleurage or maceration;<br>terpenic by-products of the deterpenation<br>of essential oils; aqueous distillates and<br>aqueous solutions of essential oils|||||||||||||||||||||||||
||Essential oils other than those of citrus<br>fruit|||||||||||||||||||||||||
|3301.25|Of other mints|||||||||||||||||||||||||
||1 Peppermint oil obtained from_ Mentha_<br>_arvensis_|||||||||||||||||||||||||
|330125.019|(2) Other|9.0 %|B5||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; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|Chapter 35 Albuminoidal substances; modified starches; glues; enzymes|
|35.03||||||||||||||||||||||||||
|3503.00|Gelatin (including gelatin in rectangular<br>(including square) sheets, whether or not<br>surface-worked or coloured) and gelatin<br>derivatives; isinglass; other glues of animal<br>origin, excluding casein glues of heading<br>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|<br>Dextrins and other modified starches (for<br>example,<br>pregelatinised<br>or<br>esterified<br>starches); glues based on starches, or on<br>dextrins or other modified starches|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|3505.10|Dextrins and other modified starches|||||||||||||||||||||||||
|350510.100|1 Esterified starches and other starch de­<br>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<br>25.50 yen/<br>kg,<br>whichever<br>is the<br>greater|B10|S|19.4 % or<br>23.18 yen/kg,<br>whichever is<br>the greater|<br><br>17.4 % or<br>20.86 yen/kg,<br>whichever is<br>the greater|<br><br>15.5 % or<br>18.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.6 % or<br>16.23 yen/kg,<br>whichever is<br>the greater|<br><br>11.6 % or<br>13.91 yen/kg,<br>whichever is<br>the greater|<br><br>9.7 % or<br>11.59 yen/kg,<br>whichever is<br>the greater|<br><br>7.7 % or<br>9.27 yen/kg,<br>whichever is<br>the greater|5.8 % or<br>6.95 yen/kg,<br>whichever is<br>the greater|3.9 % or<br>4.64 yen/kg,<br>whichever is<br>the greater|1.9 % or<br>2.32 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|350520.000|Glues|21.3 % or<br>25.50 yen/<br>kg,<br>whichever<br>is the<br>greater|B10||19.4 % or<br>23.18 yen/kg,<br>whichever is<br>the greater|<br><br>17.4 % or<br>20.86 yen/kg,<br>whichever is<br>the greater|<br><br>15.5 % or<br>18.55 yen/kg,<br>whichever is<br>the greater|<br><br>13.6 % or<br>16.23 yen/kg,<br>whichever is<br>the greater|<br><br>11.6 % or<br>13.91 yen/kg,<br>whichever is<br>the greater|<br><br>9.7 % or<br>11.59 yen/kg,<br>whichever is<br>the greater|<br><br>7.7 % or<br>9.27 yen/kg,<br>whichever is<br>the greater|5.8 % or<br>6.95 yen/kg,<br>whichever is<br>the greater|3.9 % or<br>4.64 yen/kg,<br>whichever is<br>the greater|1.9 % or<br>2.32 yen/kg,<br>whichever is<br>the greater|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)|
||Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|Chapter 41 Raw hides and skins (other than furskins) and leather|
|41.01|Raw hides and skins of bovine (including<br>buffalo) or equine animals (fresh, or salted,<br>dried, limed, pickled or otherwise preserved,<br>but not tanned, parchment-dressed or further<br>prepared), whether or not dehaired or split|||||||||||||||||||||||||
|4101.20|Whole hides and skins, unsplit, of a<br>weight per skin not exceeding 8 kg when<br>simply dried, 10 kg when dry-salted, or<br>16 kg<br>when<br>fresh,<br>wet-salted<br>or<br>otherwise preserved|||||||||||||||||||||||||
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410120.211|– For the quantity within the limits of a<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant regulations which are effective<br>at the time of import<br>Note:The tariff quota shall be calculated<br>on the basis of 214,000 m 2 on hides and<br>skins of bovine (including buffalo) or<br>equine animals which have undergone a<br>tanning process (including pre-tanning)<br>which<br>is<br>reversible<br>of<br>4101.20-2,<br>4101.50-2, and 4101.90-2, tanned or<br>crusted hides and skins of bovine<br>(including buffalo) or equine animals of<br>4104.11-2,<br>4104.19-2,<br>4104.41-1-(2),<br>4104.41-2-(2),<br>4104.49-1-(2)<br>and<br>4104.49-2-(2) and leather of bovine<br>(including buffalo) or equine animals of<br>4107.11-2-(2), 4107.12-2-(2), 4107.19-2-<br>(2), 4107.91-2-(2), 4107.92-2-(2) and<br>4107.99-2-(2)<br>(hereinafter<br>in<br>this<br>heading and headings 41.04 and 41.07<br>referred to as ‘the Pooled Quota (First<br>Category)’)||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410120.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410120.211).|<br>|||||||||||||||||||||
|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<br>exceeding 16 kg|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|410150.211|<br><br>– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410150.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410150.211).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410190.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410190.211).|<br>|||||||||||||||||||||
|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,<br>dried, limed, pickled or otherwise preserved,<br>but not tanned, parchment-dressed or further<br>prepared), whether or not dehaired or split,<br>other than those excluded by Note 1 (b) or<br>1 (c) to this Chapter|||||||||||||||||||||||||
|4103.30|Of swine|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>(including buffalo) or equine animals,<br>without hair on, whether or not split, but<br>not further prepared|||||||||||||||||||||||||
||In the wet state (including wet-blue)|||||||||||||||||||||||||
|4104.11|Full grains, unsplit; grain splits|||||||||||||||||||||||||
||2 Other|||||||||||||||||||||||||
|410411.211|– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410411.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410411.211).|<br>|||||||||||||||||||||
|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|||||||||||||||||||||||||
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410419.211|– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410419.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410419.211).|<br>|||||||||||||||||||||
|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<br>further prepared|||||||||||||||||||||||||
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410441.121|– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410441.122)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410441.121).|<br>|||||||||||||||||||||
|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<br>bovine skin leather of a unit surface<br>area not exceeding 2.6 m 2 , buffalo<br>leather and roller leather|||||||||||||||||||||||||
|410441.211|<br><br>– – For the quantity within the limits<br>of a tariff quota stipulated by a<br>cabinet order which is effective at<br>the time of import and under the<br>conditions set out by relevant regu­<br>lations which are effective at the<br>time of import<br>Note: The tariff quota shall be<br>calculated on the basis of 1,466,000<br>m 2 on tanned or crust hides or skins<br>of bovine (including buffalo) or<br>equine animals of 4104.41-2-(1), and<br>4104.49-2-(1), and leather of bovine<br>(including buffalo) or equine animals<br>of<br>4107.11-2-(1),<br>4107.12-2-(1),<br>4107.19-2-(1),<br>4107.91-2-(1),<br>4107.92-2-(1)<br>and<br>4107.99-2-(1)<br>(hereinafter in<br>this<br>heading<br>and<br>heading 41.07 referred to as ‘the<br>Pooled Quota (Second Category)’)||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410441.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410441.211).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410441.219)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410441.213).|<br>|||||||||||||||||||||
|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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410441.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410441.221).|<br><br>|||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>further prepared|||||||||||||||||||||||||
||(2) Other|||||||||||||||||||||||||
|410449.121|– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410449.122)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410449.121).|<br>|||||||||||||||||||||
|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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410449.211|– For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410449.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410449.211).|<br>|||||||||||||||||||||
|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|<br><br>– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410449.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410449.221).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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,<br>without wool on, whether or not split, but<br>not further prepared|||||||||||||||||||||||||
|4105.30|In the dry state (crust)|||||||||||||||||||||||||
||1 Dyed or coloured|||||||||||||||||||||||||
|410530.111|– For the quantity within the limits of a<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant regulations which are effective<br>at the time of import<br>Note: The tariff quota shall be calculated<br>on the basis of 1,070,000 m 2 on tanned<br>or crust hides and skins of sheep or lamb<br>of 4105.30-1, tanned or crust hides and<br>skins of goat or kid of 4106.22-1, sheep<br>or lamb skin leather of 4112.00-2-(1),<br>and goats or kids skin leather of<br>4113.10-2-(1)<br>(hereinafter<br>in<br>this<br>subheading and subheadings 4106.22,<br>4112.00 and 4113.10 referred to as ‘the<br>Pooled Quota’)||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410530.112)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410530.111).|<br>|||||||||||||||||||||
|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<br>animals, without wool or hair on, whether<br>or not split, but not further prepared|||||||||||||||||||||||||
||Of goats or kids|||||||||||||||||||||||||
|4106.22|In the dry state (crust)|||||||||||||||||||||||||
||1 Dyed or coloured|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410622.111|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410622.112)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410622.111).|<br>|||||||||||||||||||||
|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|||||||||||||||||||||||||
||<br>A Of alligators, crocodiles or lizards|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>crusting,<br>including<br>parchment-dressed<br>leather, of bovine (including buffalo) or<br>equine animals, without hair on, whether<br>or not split, other than leather of heading<br>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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
||– Dyed or coloured, excluding whole<br>bovine skin leather of a unit surface<br>area<br>not<br>exceeding<br>2.6 m 2 , <br>and<br>buffalo leather and roller leather|<br><br><br>||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410711.211|– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410711.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410711.211).|<br>|||||||||||||||||||||
|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|<br><br>– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410711.219)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410711.213).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410711.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410711.221).|<br>|||||||||||||||||||||
|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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
||– Dyed or coloured, excluding whole<br>bovine skin leather of a unit surface<br>area<br>not<br>exceeding<br>2.6 m 2 , <br>and<br>buffalo leather and roller leather|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410712.211|– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410712.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410712.211).|<br>|||||||||||||||||||||
|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<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410712.219)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410712.213).|<br>|||||||||||||||||||||
|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|
||<br>(2) Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410712.221|– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410712.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410712.221).|<br>|||||||||||||||||||||
|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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
|410719.211|<br><br>– For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410719.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410719.211).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410719.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410719.221).|<br>|||||||||||||||||||||
|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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
||– Dyed<br>or<br>coloured,<br>excluding<br>buffalo leather and roller leather|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410791.211|– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410791.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410791.211).|<br>|||||||||||||||||||||
|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|<br><br>– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410791.219)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410791.213).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410791.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410791.221).|<br>|||||||||||||||||||||
|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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
||– Dyed<br>or<br>coloured,<br>excluding<br>buffalo leather and roller leather|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410792.211|– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410792.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410792.211).|<br>|||||||||||||||||||||
|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|<br><br>– – For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410792.219)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410792.213).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410792.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410792.221).|<br>|||||||||||||||||||||
|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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|410799.211|– For ‘the Pooled Quota (Second<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410799.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410799.211).|<br>|||||||||||||||||||||
|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|<br><br>– For<br>‘the<br>Pooled<br>Quota<br>(First<br>Category)’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(410799.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(410799.221).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>crusting,<br>including<br>parchment-dressed<br>leather, of sheep or lamb, without wool<br>on, whether or not split, other than leather<br>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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
|411200.211|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(411200.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(411200.211).|<br>|||||||||||||||||||||
|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<br>crusting,<br>including<br>parchment-dressed<br>leather, of other animals, without wool or<br>hair on, whether or not split, other than<br>leather of heading 41.14|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
|411310.211|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(411310.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(411310.211).|<br>|||||||||||||||||||||
|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|
||<br>2 Other|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|411320.210|(1) Dyed,<br>coloured,<br>stamped<br>or<br>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,<br>coloured,<br>stamped<br>or<br>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,<br>coloured,<br>stamped<br>or<br>embossed|||||||||||||||||||||||||
|411390.211|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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)<br>leather; patent leather and patent laminated<br>leather; metallised leather|||||||||||||||||||||||||
|411410.000|Chamois (including combination chamois)<br>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;<br>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<br>or leather fibre, in slabs, sheets or strip,<br>whether or not in rolls; parings and other<br>waste of leather or of composition leather,<br>not suitable for the manufacture of leather<br>articles; leather dust, powder and flour|||||||||||||||||||||||||
|411510.000|Composition leather with a basis of leather<br>or leather fibre, in slabs, sheets or strip,<br>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<br>composition leather, not suitable for the<br>manufacture of leather articles; leather<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|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||||||||||||||||||||||||||
|420100.000|Saddlery and harness for any animal<br>(including<br>traces,<br>leads,<br>knee<br>pads,<br>muzzles, saddle cloths, saddle bags, dog<br>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,<br>suit-cases,<br>vanity-cases,<br>executive-cases,<br>brief-cases,<br>school<br>satchels, spectacle cases, binocular cases,<br>camera cases, musical instrument cases,<br>gun cases, holsters and similar containers;<br>travelling-bags, insulated food or beverages<br>bags, toilet bags, rucksacks, handbags,<br>shopping-bags, wallets, purses, map-cases,<br>cigarette-cases, tobacco-pouches, tool bags,<br>sports bags, bottle-cases, jewellery boxes,<br>powder-boxes, cutlery cases and similar<br>containers, of leather or of composition<br>leather, of sheeting of plastics, of textile<br>materials,<br>of<br>vulcanised<br>fibre<br>or<br>of<br>paperboard, or wholly or mainly covered<br>with such materials or with paper|||||||||||||||||||||||||
||Trunks,<br>suit-cases,<br>vanity-cases,<br>executive-cases,<br>brief-cases,<br>school<br>satchels and similar containers|||||||||||||||||||||||||
|4202.11|With outer surface of leather or of<br>composition leather|||||||||||||||||||||||||
|420211.100|1 Vanity-cases, combined or trimmed<br>with precious metal, metal clad with<br>precious metal, metal plated with<br>precious metal, precious stones, semi­<br>precious stones, pearls, coral, elephants'<br>tusks or Bekko, more than 6,000 yen/<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>textile materials|||||||||||||||||||||||||
|420212.100|1 Vanity-cases, combined or trimmed<br>with precious metal, metal clad with<br>precious metal, metal plated with<br>precious metal, precious stones, semi­<br>precious stones, pearls, coral, elephants'<br>tusks or Bekko, more than 6,000 yen/<br>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<br>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<br>strap, including those without handle|||||||||||||||||||||||||
|4202.21|With outer surface of leather or of<br>composition leather|||||||||||||||||||||||||
||1 Combined or trimmed with precious<br>metal, metal clad with precious metal,<br>metal plated with precious metal,<br>precious stones, semi-precious stones,<br>pearls,<br>coral,<br>elephants'<br>tusks<br>or<br>Bekko, more than 6,000 yen/piece in<br>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|<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>or of textile materials|||||||||||||||||||||||||
|420222.100|1 Combined or trimmed with precious<br>metal, metal clad with precious metal,<br>metal plated with precious metal,<br>precious stones, semi-precious stones,<br>pearls,<br>coral,<br>elephants'<br>tusks<br>or<br>Bekko, more than 6,000 yen/piece in<br>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<br>pocket or in the handbag|||||||||||||||||||||||||
|4202.31|With outer surface of leather or of<br>composition leather|||||||||||||||||||||||||
|420231.100|1 Wallets and purses, combined or<br>trimmed with precious metal, metal<br>clad with precious metal, metal plated<br>with precious metal, precious stones,<br>semi-precious stones, pearls, coral,<br>elephants' tusks or Bekko, more than<br>6,000 yen/piece in value for customs<br>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<br>or of textile materials|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|420232.100|1 Wallets and purses, combined or<br>trimmed with precious metal, metal<br>clad with precious metal, metal plated<br>with precious metal, precious stones,<br>semi-precious stones, pearls, coral,<br>elephants' tusks or Bekko, more than<br>6,000 yen/piece in value for customs<br>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<br>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<br>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,<br>of horn, of antlers, of coral, of<br>mother-of-pearl or of other animal<br>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,<br>of leather or of composition leather|||||||||||||||||||||||||
|4203.10|Articles of apparel|||||||||||||||||||||||||
|420310.100|<br><br>1 Trimmed with furskin or combined or<br>trimmed with precious metal, metal clad<br>with precious metal, metal plated with<br>precious<br>metal,<br>precious<br>stones,<br>semi-precious stones, pearls, coral, elep­<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>trimmed with precious metal, metal<br>clad with precious metal, metal plated<br>with precious metal, precious stones,<br>semi-precious stones, pearls, coral,<br>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<br>trimmed with precious metal, metal<br>clad with precious metal, metal plated<br>with precious metal, precious stones,<br>semi-precious stones, pearls, coral,<br>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<br>trimmed with precious metal, metal clad<br>with precious metal, metal plated with<br>precious<br>metal,<br>precious<br>stones,<br>semi-precious stones, pearls, coral, elep­<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>trimmed with precious metal, metal clad<br>with precious metal, metal plated with<br>precious<br>metal,<br>precious<br>stones,<br>semi-precious stones, pearls, coral, elep­<br>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<br>leather|||||||||||||||||||||||||
||1 Of a kind used in machinery or mech­<br>anical appliances or for other technical<br>uses|||||||||||||||||||||||||
|420500.110|(1) Belts and beltings, combing leathers<br>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),<br>of goldbeater's skin, of bladders or of<br>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|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|Chapter 43 Furskins and artificial fur; manufactures thereof|
|43.02|Tanned or dressed furskins (including<br>heads, tails, paws and other pieces or<br>cuttings),<br>unassembled,<br>or<br>assembled<br>(without the addition of other materials)<br>other than those of heading 43.03|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Whole skins, with or without head, tail or<br>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<br>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<br>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|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|43.03|Articles of apparel, clothing accessories and<br>other articles of furskin|||||||||||||||||||||||||
|4303.10|Articles<br>of<br>apparel<br>and<br>clothing<br>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<br>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 ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|Chapter 44 Wood and articles of wood; wood charcoal|
|44.07|Wood sawn or chipped lengthwise, sliced or<br>peeled, whether or not planed, sanded or<br>end-jointed, of a thickness exceeding 6 mm|||||||||||||||||||||||||
||Coniferous|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|4407.11|Of pine (_Pinus_ spp.)|||||||||||||||||||||||||
||1 Not more than 160 mm in thickness|||||||||||||||||||||||||
|440711.110|(1) Planed or sanded|4.8 %|B7||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 %|B7||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_ <br>spp.)|||||||||||||||||||||||||
||1 Not more than 160 mm in thickness<br>(other than California red fir, grand fir,<br>noble fir, pacific silver fir or Sitka<br>spruce)|||||||||||||||||||||||||
|440712.110|(1) Planed or sanded|4.8 %|B7||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 %|B7||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<br>parquet<br>flooring,<br>not<br>assembled)<br>continuously shaped (tongued, grooved,<br>rebated,<br>chamfered,<br>V-jointed,<br>beaded,<br>moulded, rounded or the like) along any<br>of its edges, ends or faces, whether or not<br>planed, sanded or end-jointed|||||||||||||||||||||||||
|4409.10|Coniferous|||||||||||||||||||||||||
|440910.200|2 Beadings and mouldings|3.6 %|B7||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|<br><br>(1) Of_ Pinus_ spp.,_ Abies_ spp. (other<br>than California red fir, grand fir, noble<br>fir and pacific silver fir),_ Picea_ spp.<br>(other than Sitka spruce) and_ Larix_ <br>spp., not more than 160 mm in<br>thickness|5.0 %|B7||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|44.10|Particle board, oriented strand board (OSB)<br>and similar board (for example, waferboard)<br>of wood or other ligneous materials,<br>whether or not agglomerated with resins or<br>other organic binding substances|||||||||||||||||||||||||
||Of wood|||||||||||||||||||||||||
|4410.11|Particle board|||||||||||||||||||||||||
||1 In sheets or in boards|||||||||||||||||||||||||
|441011.110|– Unworked or not further worked than<br>sanded|6.0 %|B7||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<br>with<br>melamine-impregnated paper|6.0 %|B7||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 %|B7||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 %|B7||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<br>sanded|6.0 %|B7||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 %|B7||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 %|B7||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<br>laminated wood|||||||||||||||||||||||||
|4412.10|Of bamboo|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||1 Plywood consisting solely of sheets of<br>wood, each ply not exceeding 6 mm<br>thickness|||||||||||||||||||||||||
||(1) With at least one outer ply of Dark<br>Red Meranti, Light Red Meranti, White<br>Lauan, Sipo, Limba, Okoume, Obeche,<br>Acajou<br>d'Afrique,<br>Sapelli,<br>Virola,<br>Mahogany (_Swietenia_ spp.), Palissandre<br>de Para, Palissandre de Rio, Palissandre<br>de Rose|||||||||||||||||||||||||
||A Varnished,<br>printed,<br>grooved,<br>overlaid or similarly surface-worked|||||||||||||||||||||||||
|441210.111|(a) Tongued, grooved or similarly<br>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,<br>printed,<br>grooved,<br>overlaid or similarly surface-worked|||||||||||||||||||||||||
|441210.211|(a) Tongued, grooved or similarly<br>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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>of wood (other than bamboo), each ply not<br>exceeding 6 mm thickness|||||||||||||||||||||||||
|4412.31|With at least one outer ply of tropical<br>wood|||||||||||||||||||||||||
||– With at least one outer ply of Dark<br>Red Meranti, Light Red Meranti, White<br>Lauan, Sipo, Limba, Okoume, Obeche,<br>Acajou<br>d'Afrique,<br>Sapelli,<br>Virola,<br>Mahogany (_Swietenia_ spp.), Palissandre<br>de Para, Palissandre de Rio, Palissandre<br>de Rose|||||||||||||||||||||||||
||1 Varnished, printed, grooved, overlaid<br>or similarly surface-worked|||||||||||||||||||||||||
|441231.111|(1) Tongued, grooved or similarly<br>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<br>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<br>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<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– Other|||||||||||||||||||||||||
||1 Varnished, printed, grooved, overlaid<br>or similarly surface-worked|||||||||||||||||||||||||
|441231.119|(1) Tongued, grooved or similarly<br>works on one or both sides|||||||||||||||||||||||||
|441231.119|– with at least one outer ply of<br>tropical wood of Abura, Afrormosia,<br>Ako,<br>Alan,<br>Andiroba,<br>Aningré,<br>Avodiré, Azobé, Balau, Balsa, Bossé<br>clair, Bossé foncé, Cativo, Cedro,<br>Dabema, Dibétou, Doussié, Framiré,<br>Freijo, Fromager, Fuma, Geronggang,<br>Ilomba, Imbuia, Ipé, Iroko, Jaboty,<br>Jelutong, Jequitiba, Jongkong, Kapur,<br>Kempas, Keruing, Kosipo, Kotibé,<br>Koto, Louro, Maçaranduba, Makoré,<br>Mandioqueira,<br>Mansonia,<br>Meng­<br>kulang, Meranti Bakau, Merawan,<br>Merbau, Merpauh, Mersawa, Moabi,<br>Niangon, Nyatoh, Onzabili, Orey,<br>Ovengkol, Ozigo, Padauk, Paldao,<br>Palissandre<br>de<br>Guatemala,<br>Pau<br>Amarelo, Pau Marfim, Pulai, Punah,<br>Quaruba,<br>Ramin,<br>Saqui-Saqui,<br>Sepetir,<br>Sucupira,<br>Suren,<br>Tauari,<br>Teak, Tiama, Tola, White Meranti,<br>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|
|441231.119|– Other|6.0 %|B7||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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|441231.199|(2) Other|||||||||||||||||||||||||
|441231.199|– with at least one outer ply of<br>tropical wood specified in the tariff<br>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|
|441231.199|– Other|6.0 %|B7||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<br>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<br>6 mm in thickness|||||||||||||||||||||||||
|441231.939|– – with at least one outer ply of<br>tropical wood specified in the tariff<br>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|
|441231.939|– – Other|6.0 %|B7||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<br>12 mm in thickness|||||||||||||||||||||||||
|441231.949|– – with at least one outer ply of<br>tropical wood specified in the tariff<br>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|
|441231.949|– – Other|6.0 %|B7||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|||||||||||||||||||||||||
|441231.959|– – with at least one outer ply of<br>tropical wood specified in the tariff<br>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|
|441231.959|– – Other|6.0 %|B7||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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|4412.33|Other, with at least one outer ply of<br>non-coniferous wood of the species<br>alder (_Alnus_ spp.), ash (_Fraxinus_ spp.),<br>beech (_Fagus_ spp.), birch (_Betula_ spp.),<br>cherry (_Prunus_ spp.), chestnut (_Castanea_ <br>spp.), elm (_Ulmus_ spp.), eucalyptus<br>(_Eucalyptus_ spp.), hickory (_Carya_ spp.),<br>horse chestnut (_Aesculus_ spp_.)_, lime<br>(_Tilia_ spp.), maple (_Acer_ spp.), oak<br>(_Quercus_ spp.), plane tree (_Platanus_ <br>spp.), poplar and aspen (_Populus_ spp.),<br>robinia<br>(_Robinia_ <br>spp.),<br>tulipwood<br>(_Liriodendron_ spp.) or walnut (_Juglans_ <br>spp.)|||||||||||||||||||||||||
||1 Varnished, printed, grooved, overlaid<br>or similarly surface-worked|||||||||||||||||||||||||
|441233.110|(1) Tongued, grooved or similarly<br>works on one or both sides|6.0 %|B7||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 %|B7||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<br>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<br>6 mm in thickness|6.0 %|B7||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<br>12 mm in thickness|6.0 %|B7||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 %|B7||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<br>non-coniferous<br>wood<br>not<br>specified<br>under subheading 4412.33|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||1 Varnished, printed, grooved, overlaid<br>or similarly surface-worked|||||||||||||||||||||||||
|441234.110|(1) Tongued, grooved or similarly<br>works on one or both sides|6.0 %|B7||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 %|B7||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<br>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<br>6 mm in thickness|6.0 %|B7||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<br>12 mm in thickness|6.0 %|B7||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 %|B7||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<br>wood|||||||||||||||||||||||||
||1 Varnished, printed, grooved, overlaid<br>or similarly surface-worked|||||||||||||||||||||||||
|441239.110|(1) Tongued, grooved or similarly<br>works on one or both sides|6.0 %|B7||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 %|B7||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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
|441239.991|– Less than 12 mm but not less than<br>6 mm in thickness|6.0 %|B7||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 %|B7||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 %|B7||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'<br>products and parts thereof, of wood,<br>including staves|2.2 %|B7||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,<br>including cellular wood panels, assembled<br>flooring panels, shingles and shakes|||||||||||||||||||||||||
|441860.000|Posts and beams|3.9 %|B7||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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|441891.291|– – Structural laminated lumber|3.9 %|B7||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 %|B7||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<br>cross-section of not less than 15 cm in<br>length and with a cross-sectional area<br>of<br>not<br>less<br>than<br>300 cm 2 ; <br>of<br>non-rectangular<br>and<br>non-square<br>cross-section|3.9 %|B7||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<br>cross-section of not less than 7.5 cm<br>in length and with a long side (depth)<br>of cross-section of not less than<br>15 cm in length (other than those of<br>4418.99-231)|3.9 %|B7||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 %|B7||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 %|B7||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 %|B7||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|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|SECTION XI TEXTILES AND TEXTILE ARTICLES|
||Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|Chapter 50 Silk|
|50.01||||||||||||||||||||||||||
|5001.00|<br>Silk-worm cocoons suitable for reeling|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|500100.010|– Concerning the quantity of Silk-worm<br>cocoons in this subheading (evaluated as<br>Raw silk stipulated by a cabinet order)<br>and the quantity of Raw silk in 5002.00-2,<br>for the quantity within the limits of a tariff<br>quota stipulated by a cabinet order which is<br>effective at the time of import and under the<br>conditions set out by relevant regulations<br>which are effective at the time of import<br>Note: The tariff quota shall be calculated on<br>the basis of 798 ton, in consideration of the<br>quantity of prospective domestic demand in<br>the current fiscal year (April-March) with<br>deduction of the quantity of prospective<br>domestic production, international market<br>situation and other relevant conditions, here­<br>inafter referred to as ‘the Pooled Quota’ in<br>subheading 5002.00||Xq1|||||||||||||||||||||||
|500100.090|– Other|2,523 yen/<br>kg|B10||2,293.64 yen/<br>kg|<br>2,064.27 yen/<br>kg|<br>1,834.91 yen/<br>kg|<br>1,605.55 yen/<br>kg|<br>1,376.18 yen/<br>kg|<br>1,146.82 yen/<br>kg|<br>917.45 yen/<br>kg|688.09 yen/<br>kg|458.73 yen/<br>kg|229.36 yen/<br>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|<br>– – Double cocoons silk|6,978 yen/<br>kg|B10||6,343.64 yen/<br>kg|<br>5,709.27 yen/<br>kg|<br>5,074.91 yen/<br>kg|<br>4,440.55 yen/<br>kg|<br>3,806.18 yen/<br>kg|<br>3,171.82 yen/<br>kg|<br>2,537.45 yen/<br>kg|<br>1,903.09 yen/<br>kg|<br>1,268.73 yen/<br>kg|<br>634.36 yen/<br>kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – Other|||||||||||||||||||||||||
|500200.225|– – – 20/22 denier|6,978 yen/<br>kg|B10||6,343.64 yen/<br>kg|<br>5,709.27 yen/<br>kg|<br>5,074.91 yen/<br>kg|<br>4,440.55 yen/<br>kg|<br>3,806.18 yen/<br>kg|<br>3,171.82 yen/<br>kg|<br>2,537.45 yen/<br>kg|<br>1,903.09 yen/<br>kg|<br>1,268.73 yen/<br>kg|<br>634.36 yen/<br>kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|500200.226|– – – 26/29 denier|6,978 yen/<br>kg|B12||6,441.23 yen/<br>kg|<br>5,904.46 yen/<br>kg|<br>5,367.69 yen/<br>kg|<br>4,830.92 yen/<br>kg|<br>4,294.15 yen/<br>kg|<br>3,757.38 yen/<br>kg|<br>3,220.62 yen/<br>kg|<br>2,683.85 yen/<br>kg|<br>2,147.08 yen/<br>kg|<br>1,610.31 yen/<br>kg|<br>1,073.54 yen/<br>kg|<br>536.77 yen/<br>kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|
|500200.227|– – – Other|6,978 yen/<br>kg|B10||6,343.64 yen/<br>kg|<br>5,709.27 yen/<br>kg|<br>5,074.91 yen/<br>kg|<br>4,440.55 yen/<br>kg|<br>3,806.18 yen/<br>kg|<br>3,171.82 yen/<br>kg|<br>2,537.45 yen/<br>kg|<br>1,903.09 yen/<br>kg|<br>1,268.73 yen/<br>kg|<br>634.36 yen/<br>kg|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|Free|
||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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|Chapter 64 Footwear, gaiters and the like; parts of such articles|
|64.01|Waterproof footwear with outer soles and<br>uppers of rubber or of plastics, the uppers<br>of which are neither fixed to the sole nor<br>assembled by stitching, riveting, nailing,<br>screwing, plugging or similar processes|||||||||||||||||||||||||
|6401.10|Footwear incorporating a protective metal<br>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<br>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|||||||||||||||||||||||||
|640199.000|– 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|
|640199.000|– 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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|64.02|Other footwear with outer soles and uppers<br>of rubber or plastics|||||||||||||||||||||||||
||Sports footwear|||||||||||||||||||||||||
|6402.12|Ski-boots, cross-country ski footwear and<br>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<br>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|||||||||||||||||||||||||
|640291.000|– Incorporating<br>a <br>protective<br>metal<br>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|
|640291.000|– 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|
|6402.99|Other|||||||||||||||||||||||||
|640299.010|– Shoes|||||||||||||||||||||||||
|640299.010|– – Incorporating a protective metal<br>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|
|640299.010|– – 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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640299.021|– – Not covering the heels|||||||||||||||||||||||||
|640299.021|– – – Incorporating a protective metal<br>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|
|640299.021|– – – 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|||||||||||||||||||||||||
|640299.029|– – – Incorporating a protective metal<br>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|
|640299.029|– – – 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|||||||||||||||||||||||||
|640299.090|– – Incorporating a protective metal<br>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|
|640299.090|– – 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,<br>plastics, leather or composition leather and<br>uppers of leather|||||||||||||||||||||||||
||Sports footwear|||||||||||||||||||||||||
|6403.12|Ski-boots, cross-country ski footwear and<br>snowboard boots|||||||||||||||||||||||||
|640312.010|1 With outer soles of rubber, leather or<br>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<br>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|<br><br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6403.20|Footwear with outer soles of leather, and<br>uppers which consist of leather straps<br>across the instep and around the big toe|||||||||||||||||||||||||
||– House footwear|||||||||||||||||||||||||
|640320.011|– – For the quantity within the limits of a<br>tariff quota stipulated by a cabinet order<br>which is effective at the time of import<br>and under the conditions set out by<br>relevant regulations which are effective at<br>the time of import (hereinafter in this<br>Chapter referred to as ‘the Pooled Quota’)<br>Note: The tariff quota shall be calculated<br>on the basis of 12,019,000 pairs and in<br>consideration of imported quantity in the<br>preceding fiscal year (April-March), inter­<br>national market situations and<br>other<br>relevant<br>conditions<br>and<br>include<br>the<br>following items: (1) Footwear (excluding<br>footwear for gymnastics, athletics or<br>similar<br>activities<br>and<br>slippers)<br>of<br>subheadings 6403.20 to 6403.99; (2)<br>Footwear<br>(excluding<br>slippers)<br>of<br>subheading<br>6404.19,<br>with<br>uppers<br>containing furskin and leather in part; (3)<br>Footwear<br>(excluding<br>sports<br>footwear,<br>footwear for gymnastics, athletics or<br>similar<br>activities<br>and<br>slippers)<br>of<br>subheading<br>6404.20,<br>with<br>uppers<br>containing furskin and leather in part or<br>with outer soles of leather and uppers of<br>leather in part; (4) Footwear (excluding<br>sports footwear, footwear for gymnastics,<br>athletics or similar activities and slippers)<br>of subheading 6405.10 or 6405.90, with<br>uppers of leather in part and outer soles<br>of leather; (5) Footwear (excluding sports<br>footwear,<br>footwear<br>for<br>gymnastics,<br>athletics or similar activities and slippers)<br>of subheading 6405.90,<br>with uppers<br>containing furskin and leather in part and<br>outer soles of rubber, plastics, leather or<br>composition leather||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640320.012)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640320.<br>011).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640320.022)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640320.<br>021).||||||||||||||||||||||
|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<br>metal toe-cap|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– With outer soles of rubber, leather or<br>composition leather|||||||||||||||||||||||||
|640340.011|– – For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640340.012)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640340.<br>011).||||||||||||||||||||||
|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|<br>– – For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640340.022)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640340.<br>021).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640351.012)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640351.<br>011).||||||||||||||||||||||
|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<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
|640351.022|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640351.029)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640351.<br>022).||||||||||||||||||||||
|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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640359.012|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640359.019)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640359.<br>012).||||||||||||||||||||||
|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<br>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’|||||||||||||||||||||||||
||<br>– – With an insole over 19 cm|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640359.044|– – – For men||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640359.104)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640359.<br>044).||||||||||||||||||||||
|640359.045|<br><br>– – – For women||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640359.105)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640359.<br>045).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640359.049|– – Other||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640359.111<br>or<br>640359.119)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640359.<br>049).||||||||||||||||||||||
||– 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<br>platform of wood, not having an<br>inner sole or a protective metal<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6403.91|Covering the ankle|||||||||||||||||||||||||
||1 Footwear with outer soles of rubber<br>or composition leather (excluding house<br>footwear)|||||||||||||||||||||||||
|640391.011|(1) Footwear for gymnastics, athletics<br>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<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640391.019)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640391.<br>012).||||||||||||||||||||||
|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|<br><br>(1) Footwear for gymnastics, athletics<br>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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(2) Other|||||||||||||||||||||||||
|640391.022|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640391.029)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640391.<br>022).||||||||||||||||||||||
|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<br>or<br>composition<br>leather<br>(excluding<br>Slippers and other house footwear)|||||||||||||||||||||||||
|640399.011|(1) Footwear for gymnastics, athletics<br>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’|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||– – With an insole over 19 cm|||||||||||||||||||||||||
|640399.012|– – – For men||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640399.015)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640399.<br>012).||||||||||||||||||||||
|640399.013|<br><br>– – – For women||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640399.016)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640399.<br>013).||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640399.014|– – Other||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640399.031<br>or<br>640399.039)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640399.<br>014).||||||||||||||||||||||
||– 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<br>platform of wood, not having an<br>inner sole or a protective metal<br>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|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640399.021|(1) Slippers; footwear for gymnastics,<br>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<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640399.029)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640399.<br>022).||||||||||||||||||||||
|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,<br>plastics, leather or composition leather and<br>uppers of textile materials|||||||||||||||||||||||||
||Footwear with outer soles of rubber or<br>plastics|||||||||||||||||||||||||
|640411.000|Sports footwear; tennis shoes, basketball<br>shoes, gym shoes, training shoes and the<br>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|||||||||||||||||||||||||
||<br>(1) With the uppers of leather in part<br>(excluding slippers)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640419.111|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640419.119)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640419.<br>111).||||||||||||||||||||||
|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<br>composition leather|||||||||||||||||||||||||
||<br>1 With uppers containing furskin|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(1) With uppers of leather in part<br>(excluding sports footwear, footwear<br>for gymnastics, athletics or similar<br>activities and slippers)|||||||||||||||||||||||||
|640420.111|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640420.119)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640420.<br>111).||||||||||||||||||||||
|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|<br><br>(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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||2 With outer soles of leather (excluding<br>those with uppers containing furskin)|||||||||||||||||||||||||
||(1) Canvas shoes|||||||||||||||||||||||||
||A With uppers of leather in part<br>(excluding<br>sports<br>footwear<br>and<br>footwear for gymnastics, athletics or<br>similar activities)|||||||||||||||||||||||||
|640420.211|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640420.212)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640420.<br>211).||||||||||||||||||||||
|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<br>(excluding sports footwear, footwear<br>for gymnastics, athletics or similar<br>activities and slippers)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640420.221|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640420.222)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640420.<br>221).||||||||||||||||||||||
|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<br>leather|||||||||||||||||||||||||
||1 With outer soles of leather and uppers<br>of composition leather|||||||||||||||||||||||||
||<br>(1) With uppers of leather in part<br>(excluding sports footwear, footwear<br>for gymnastics, athletics or similar<br>activities and slippers)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640510.111|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640510.119)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640510.<br>111).||||||||||||||||||||||
|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<br>composition<br>leather<br>and<br>uppers<br>of<br>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|||||||||||||||||||||||||
||<br>1 With outer soles of rubber, plastics,<br>leather or composition leather|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||(1) With uppers containing furskin|||||||||||||||||||||||||
||A With uppers of leather in part<br>(excluding sports footwear, footwear<br>for gymnastics, athletics or similar<br>activities and slippers)|||||||||||||||||||||||||
|640590.111|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640590.112)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640590.<br>111).||||||||||||||||||||||
|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|||||||||||||||||||||||||
||<br>(a) With uppers of leather in part<br>(excluding<br>sports<br>footwear,<br>footwear for gymnastics, athletics<br>or similar activities and slippers)|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|640590.121|– For ‘the Pooled Quota’||Xq1|The originat­<br>ing goods<br>classified<br>under the<br>out-of-quota<br>tariff line<br>(640590.122)<br>will receive<br>preferential<br>tariff<br>treatment<br>without the<br>limit of<br>quota<br>quantity set<br>out for this<br>tariff line<br>(640590.<br>121).||||||||||||||||||||||
|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|<br>Parts of footwear (including uppers whether<br>or not attached to soles other than outer<br>soles); removable in-soles, heel cushions<br>and similar articles; gaiters, leggings and<br>similar articles, and parts thereof|||||||||||||||||||||||||

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6406.10|Uppers and parts thereof, other than<br>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<br>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|<br><br>– 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|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE|
||Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|Chapter 70 Glass and glassware|
|70.18|Glass beads, imitation pearls, imitation<br>precious<br>or<br>semi-precious<br>stones<br>and<br>similar<br>glass<br>smallwares,<br>and<br>articles<br>thereof other than imitation jewellery;<br>glass eyes other than prosthetic articles;<br>statuettes<br>and<br>other<br>ornaments<br>of<br>lamp-worked glass, other than imitation<br>jewellery;<br>glass<br>microspheres<br>not<br>exceeding 1 mm in diameter|||||||||||||||||||||||||
|701810.000|Glass beads, imitation pearls, imitation<br>precious or semi-precious stones and<br>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<br>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 APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF|
||Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|Chapter 91 Clocks and watches and parts thereof|
|91.13|Watch straps, watch bands and watch<br>bracelets, and parts thereof|||||||||||||||||||||||||
|9113.90|Other|||||||||||||||||||||||||
||1 Of leather or of composition leather|||||||||||||||||||||||||
|911390.110|(1) Containing furskin or combined or<br>trimmed with precious metal, metal<br>clad with precious metal or metal<br>plated with precious metal, precious<br>stones, semi-precious stones, pearls,<br>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|<br>Free|

**▼B**

|Tariff line|Description|Base rate|Catego­<br>ry|Note|1st year|2nd year|3rd year|4th year|5th year|6th year|7th year|8th year|9th year|10th year|11th year|12th year|13th year|14th year|15th year|16th<br>year|17th<br>year|18th<br>year|19th<br>year|20th<br>year|As<br>from<br>21st<br>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<br>of<br>two<br>or<br>more<br>materials, no account being taken of<br>materials (for example, strings) used<br>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|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|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|
|94.01|Seats (other than those of heading 94.02),<br>whether or not convertible into beds, and<br>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|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|Chapter 96 Miscellaneous manufactured articles|
|96.05||||||||||||||||||||||||||
|960500.000|Travel sets for personal toilet, sewing or<br>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|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 684

_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 and<br>cement|
|26|Ores, slag and ash|
|27|Mineral fuels, mineral oils and products of their distillation;<br>bituminous substances; mineral waxes|
|28|Inorganic chemicals; organic or inorganic compounds of<br>precious metals, of rare-earth metals, of radioactive elements<br>or of isotopes|
|71|Natural or cultured pearls, precious or semi-precious stones,<br>precious metals, metals clad with precious metal, and articles<br>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|

( [1] ) This Annex is based on the Harmonized System, as amended on 1 January 2017.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 685

_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 Economic
Commission for Europe;

(b) ‘1958 Agreement’ means the Agreement concerning the Adoption of
Harmonized Technical United Nations Regulations for Wheeled Vehicles,
Equipment and Parts which can be Fitted and/or be Used on Wheeled
Vehicles and the Conditions for Reciprocal Recognition of Approvals
Granted on the Basis of these United Nations Regulations;

(c) ‘1998 Agreement’ means the Agreement concerning the establishing of
global technical regulations for wheeled vehicles, equipment and parts
which can be fitted and/or be used on wheeled vehicles;

(d) ‘UN Regulation’ means a United Nations Regulation established in
accordance with the 1958 Agreement;

(e) ‘GTR’ means a global technical regulation established and placed on the
Global Registry in accordance with the 1998 Agreement;

(f) ‘applying a UN Regulation’ means that a UN Regulation enters into force for
a Party in accordance with the 1958 Agreement;

(g) ‘type approval’ means the administrative decision by the competent auth­
orities of a Party certifying that a type of vehicle, part or equipment conforms
to the relevant administrative provisions and technical requirements; and

(h) ‘type approval certificate’ means the document whereby the competent auth­
orities officially certify that a type of vehicle, part or equipment has been
granted a type approval.

2. Technical regulations and conformity assessment procedures are defined in
accordance with paragraphs 1 and 3 of Annex 1 to the TBT Agreement.

_ARTICLE 2_

**Scope**

This Annex applies to all products of motor vehicles, their parts 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 equipment for
trade, growth and employment, the objectives of this Annex are to:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 686

(a) promote high levels of safety, environmental protection, energy efficiency
and anti-theft performance of motor vehicles, their parts and equipment
which can be fitted or used on wheeled vehicles;

(b) facilitate trade between the Parties and access to their respective markets
through regulatory cooperation as well as the elimination and prevention
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 accordance
with UN Regulations without requiring any further testing, documentation,
certification or marking; and

(d) achieve convergence of regulatory requirements of the Parties 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 international 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 covered by a type
approval certificate, under the 1958 Agreement, for the UN Regulations specified
in Appendix 2-C-1 as compliant with its domestic technical regulations and
conformity assessment procedures, in the area regulated by the relevant UN
Regulation, without requiring any further testing, documentation, certification
or marking.

2. The Parties shall consult, with a view to ensuring safety and environmental
protection and to promoting harmonisation of technical regulations under the
1958 Agreement, and shall agree on the dates for applying the UN 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 consultations, consider it
necessary to amend a specific UN Regulation in order to agree on 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 Regulation 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 Parties shall
cooperate to develop a draft amendment, taking into account road traffic envi­
ronment of each Party, and to submit it to WP.29. The Parties shall cooperate
with a view to the early adoption of the draft amendment at WP.29.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 687

3. If the Parties agree that an amended UN Regulation listed in Appendix 2-C2 does not significantly diverge from the draft amendment developed by the
Parties, each Party shall accept type approvals granted pursuant 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 UN Regulation,
that Party shall consult with the other Party with a view to ensuring safety and
environmental protection and to promoting harmonisation of technical
regulations.

2. If the Parties agree on establishing a new UN Regulation, they 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 does 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 include 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 shall notify its
intention to the other Party. This notification shall be done one year in
advance of the date on which the application of the UN Regulation would cease.

2. Before ceasing to apply a UN Regulation, a Party shall engage 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 Group on Motor
Vehicles and Parts established pursuant to paragraph 1 of Article 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 order 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 has ceased
under paragraph 3 of Article 8 of this Annex.

2. The dates agreed pursuant to paragraph 2 of Article 5 of this Annex shall
be included in Appendix 2-C-2. When a UN Regulation specified in Appendix 2C-2 is applied, it shall be transferred to Appendix 2-C-1.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 688

3. If the Parties cannot agree on the specific amendment in the consultations
pursuant to paragraph 2 of Article 5 in conjunction with Article 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 products under the
1958 Agreement of the other Party for which an International Whole Vehicle
Type Approval certificate has been issued as complying with all domestic
technical regulations and conformity assessment procedures in the areas
covered by the International Whole Vehicle Type Approval, without requiring
any further testing, documentation, certification or marking.

2. The Parties agree to cooperate in the implementation of UN Regulation
No. 0 to facilitate its worldwide use and to cooperate in enlarging 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 technical regu­
lations in a manner that renders them more trade-restrictive than necessary to
fulfill a legitimate objective for the importation and the putting 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 harmonisation of
technical regulations through UN Regulations, the Parties shall consider
positively an increase in their convergence with existing UN Regulations 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 approvals 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 technical 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 existing 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 Regulation or to amend
an existing UN Regulation in the area in which that Party intends to
introduce a domestic technical regulation or conformity assessment
procedure; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 689

(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 covered by a
UN Regulation.

_ARTICLE 13_

**Consultation procedure**

1. When a Party decides to introduce or to amend a domestic technical regu­
lation or conformity assessment procedure in accordance with this Agreement,
the other Party may request consultations with that Party, which 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 Party may adopt the
domestic technical regulation or conformity assessment procedure 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 referred to in paragraph 1
may adopt its domestic technical regulation or conformity assessment procedure
and the other Party may have recourse to dispute settlement under Chapter 21 in
accordance with Article 19 of this Annex if it deems that that domestic technical
regulation or conformity assessment procedure could adversely affect trade
between the Parties.

3. The decision of the other Party whether or not to invoke consultations
under paragraph 1 is without prejudice to the right of that other Party to have
recourse to dispute settlement under Chapter 21 in accordance with Article 19 of
this Annex with respect to a new or amended domestic technical regulation or
conformity assessment procedure adopted by the Party referred to in paragraph 1.

_ARTICLE 14_

**Products with new technologies or new features**

A Party shall not prevent or unduly delay the placing on its market 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 substantiated risks to
human health, safety or the environment. Each Party shall implement the
relevant provisions of the 1958 Agreement relating to new technologies.

_ARTICLE 15_

**Regulatory exception clause**

1. If there are urgent and compelling risks for human health, safety or the
environment, a Party may refuse the placing of a covered product on its market
or may require the withdrawal from its market of a covered product which is
compliant with the technical regulations and conformity assessment 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 before its entry into
force. The notification shall be accompanied by an objective, reasoned and
detailed explanation of the risks and the measures, and any relevant scientific
and technical evidence. The Party referred to in paragraph 1 shall endeavour to
solve the situation via the application of the procedure referred to in Article 4 of
the 1958 Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 690

_ARTICLE 16_

**Regulatory measures restricting trade**

Each Party shall refrain from nullifying or impairing the market access benefits
accruing to the other Party under this Annex through other regulatory measures
specific to the sector covered by this Annex. This is without prejudice to the
right to adopt regulatory measures necessary for safety, environmental protection
or public health and the prevention of deceptive practices, provided that such
measures are based on substantiated scientific or technical information and that
the relevant cooperation provided for in this Annex has been undertaken in good
faith.

_ARTICLE 17_

**Joint cooperation**

1. In order to further facilitate trade in motor vehicles, their parts and
equipment and to address market access problems before they arise, 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 questions and
comments by the other Party regarding any aspects concerning covered
products. Such response shall be made in writing, in a timely manner and
within a time period not exceeding 60 days after the date of receipt of those
questions or comments.

3. Following the exchanges referred to in paragraph 2, the Parties shall
cooperate to promptly clarify any remaining issues concerning covered
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 Agreement, each
of the Parties reserves the right to suspend equivalent concessions or other
equivalent obligations in the event that the other Party ( [1] ):

(a) does not apply or ceases applying a UN Regulation as specified in Appendix
2-C-1; or

(b) introduces or amends any other regulatory measure that nullifies 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 only until a
decision is made in accordance with the accelerated dispute settlement
procedure referred to in Article 19 of this Annex or a mutually acceptable
solution is found, including through consultations under subparagraph (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 modifications:

( [1] ) The level of the suspension of concessions or other obligations 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 Article.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 691

(a) disputes concerning the interpretation or application of this 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 panel 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 for in paragraph 1 of
Article 21.19 shall be reduced from 30 days to 15 days after the date of the
issuance of the interim report;

(e) the following paragraph shall be deemed to be added to Article 21.20: ‘The
reasonable period of time should normally not exceed 90 days, and 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 against does
not require legislative action in order to bring that Party into compliance.’;
and

(f) paragraphs 2 and 3 of Article 21.22 shall be replaced by the 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 compensation
nor any other alternative arrangement has been agreed within 20 days after
the date of receipt of the request made in accordance with paragraph 1, the
complaining Party shall be entitled, upon notification to the Party 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 10 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 pursuant to
paragraph 1 of Article 22.4 shall be responsible for the effective 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 this 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 mutually determined.

**▼M2**

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_APPENDIX 2-C-1_

UN REGULATIONS APPLIED BY BOTH PARTIES

|Regulation No|Title|
|---|---|
|3|Uniform<br>provisions<br>concerning<br>the<br>approval<br>of<br>retro-reflecting devices for power-driven vehicles and their<br>trailers|
|4|Uniform provisions concerning the approval of devices for<br>the illumination of rear registration plates of power-driven<br>vehicles and their trailers|
|6|Uniform provisions concerning the approval of direction<br>indicators for power-driven vehicles and their trailers|
|7|Uniform provisions concerning the approval of front and rear<br>position lamps, stop-lamps and end-outline marker lamps for<br>motor vehicles (except motor cycles) and their trailers|
|10|Uniform provisions concerning the approval of vehicles with<br>regard to electromagnetic compatibility|
|11|Uniform provisions concerning the approval of vehicles with<br>regard to door latches and door retention components|
|12|Uniform provisions concerning the approval of vehicles with<br>regard to the protection of the driver against the steering<br>mechanism in the event of impact|
|13|Uniform provisions concerning the approval of vehicles of<br>categories M, N and O with regard to braking|
|13-H|Uniform provisions concerning the approval of passenger<br>cars with regard to braking|
|14|Uniform provisions concerning the approval of vehicles with<br>regard to safety-belt anchorages, ISOFIX anchorages<br>systems, ISOFIX top tether anchorages and i-Size seating<br>positions|
|16|Uniform provisions concerning the approval of:<br>I. Safety-belts, restraint systems, child restraint systems and<br>ISOFIX child restraint systems for occupants of<br>power-driven vehicles<br>II. Vehicles equipped with safety-belts, safety-belt reminder,<br>restraint systems, child restraint systems, ISOFIX child<br>restraint systems and i-Size child restraint systems|
|17|Uniform provisions concerning the approval of vehicles with<br>regard to the seats, their anchorages and any head restraints|

**▼M2**

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|Regulation No|Title|
|---|---|
|19|Uniform provisions concerning the approval of power-driven<br>vehicle front fog lamps|
|21|Uniform provisions concerning the approval of vehicles with<br>regard to their interior fittings|
|23|Uniform provisions concerning the approval of reversing and<br>manoeuvring lamps for power-driven vehicles and their<br>trailers|
|25|Uniform provisions concerning the approval of head<br>restraints (headrests), whether or not incorporated in vehicle<br>seats|
|26|Uniform provisions concerning the approval of vehicles with<br>regard to their external projections|
|27|Uniform provisions concerning the approval of advance<br>warning triangles|
|28|Uniform provisions concerning the approval of audible<br>warning devices and of motor vehicles with regard to their<br>audible signals|
|30|Uniform provisions concerning the approval of pneumatic<br>tyres for motor vehicles and their trailers|
|34|Uniform provisions concerning the approval of vehicles with<br>regard to the prevention of fire risks|
|37|Uniform provisions concerning the approval of filament<br>lamps for use in approved lamp units of power-driven<br>vehicles and of their trailers|
|38|Uniform provisions concerning the approval of rear fog<br>lamps for power-driven vehicles and their trailers|
|39|Uniform provisions concerning the approval of vehicles with<br>regard to the speedometer and odometer equipment including<br>its installation|
|41|Uniform provisions concerning the approval of motor cycles<br>with regard to noise|
|43|Uniform provisions concerning the approval of safety glazing<br>materials and their installation on vehicles|
|44|Uniform provisions concerning the approval of restraining<br>devices for child occupants of power-driven vehicles<br>(‘Child Restraint Systems’)|
|45|Uniform provisions concerning the approval of headlamp<br>cleaners, and of power-driven vehicles with regard to<br>headlamp cleaners|
|46|Uniform provisions concerning the approval of devices for<br>indirect vision and of motor vehicles with regard to the<br>installation of these devices|

**▼M2**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 694

|Regulation No|Title|
|---|---|
|48|Uniform provisions concerning the approval of vehicles with<br>regard to the installation of lighting and light-signalling<br>devices|
|50|Uniform provisions concerning the approval of front position<br>lamps, rear position lamps, stop lamps, direction indicators<br>and rear-registration-plate illuminating devices for vehicles of<br>category L|
|51|Uniform provisions concerning the approval of motor<br>vehicles having at least four wheels with regard to their<br>sound emissions|
|53|Uniform provisions concerning the approval of category L3<br>vehicles with regard to the installation of lighting and<br>light-signalling devices|
|54|Uniform provisions concerning the approval of pneumatic<br>tyres for commercial vehicles and their trailers|
|58|Uniform provisions concerning the approval of:<br>I.<br>Rear underrun protective devices (RUPDs)<br>II. Vehicles with regard to the installation of an RUPD of<br>an approved type<br>III. Vehicles<br>with<br>regard<br>to<br>their<br>rear<br>underrun<br>protection (RUP)|
|60|Uniform provisions concerning the approval of two-wheeled<br>motor cycles and mopeds with regard to driver-operated<br>controls including the identification of controls, tell-tales<br>and indicators|
|62|Uniform provisions concerning the approval of power-driven<br>vehicles with handlebars with regard to their protection<br>against unauthorized use|
|64|Uniform provisions concerning the approval of vehicles with<br>regard to their equipment which may include: a temporary-<br>use spare unit, run-flat tyres and/or a run-flat system, and/or a<br>tyre pressure monitoring system|
|66|Uniform provisions concerning the approval of large<br>passenger vehicles with regard to the strength of their super­<br>structure|
|70|Uniform provisions concerning the approval of rear marking<br>plates for heavy and long vehicles|
|75|Uniform provisions concerning the approval of pneumatic<br>tyres for L-category vehicles|
|77|Uniform provisions concerning the approval of parking lamps<br>for power-driven vehicles|
|78|Uniform provisions concerning the approval of vehicles of<br>categories L1, L2, L3, L4 and L5 with regard to braking|

**▼M2**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 695

|Regulation No|Title|
|---|---|
|79|Uniform provisions concerning the approval of vehicles with<br>regard to steering equipment|
|80|Uniform provisions concerning the approval of seats of large<br>passenger vehicles and of these vehicles with regard to the<br>strength of the seats and their anchorages|
|81|Uniform provisions concerning the approval of rear-view<br>mirrors of two-wheeled power-driven vehicles with or<br>without side car, with regard to the mounting of rear-view<br>mirrors on handlebars|
|85|Uniform provisions concerning the approval of internal<br>combustion engines or electric drive trains intended for the<br>propulsion of motor vehicles of categories M and N with<br>regard to the measurement of net power and the maximum<br>30 minutes power of electric drive trains|
|87|Uniform provisions concerning the approval of daytime<br>running lamps for power-driven vehicles|
|91|Uniform provisions concerning the approval of side-marker<br>lamps for motor vehicles and their trailers|
|93|Uniform provisions concerning the approval of:<br>I.<br>Front underrun protective devices (FUPDs)<br>II. Vehicles with regard to the installation of an FUPD of an<br>approved type<br>III. Vehicles<br>with<br>regard<br>to<br>their<br>front<br>underrun<br>protection (FUP)|
|94|Uniform provisions concerning the approval of vehicles with<br>regard to the protection of the occupants in the event of a<br>frontal collision|
|95|Uniform provisions concerning the approval of vehicles with<br>regard to the protection of the occupants in the event of a<br>lateral collision|
|98|Uniform provisions concerning the approval of motor vehicle<br>headlamps equipped with gas-discharge light sources|
|99|Uniform provisions concerning the approval of gas-discharge<br>light sources for use in approved gas-discharge lamp units of<br>power-driven vehicles|
|100|Uniform provisions concerning the approval of vehicles with<br>regard to specific requirements for the electric power train|
|104|Uniform<br>provisions<br>concerning<br>the<br>approval<br>of<br>retro-reflective markings for vehicles of category M, N and O|

**▼M2**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 696

|Regulation No|Title|
|---|---|
|110|Uniform provisions concerning the approval of:<br>I. Specific components of motor vehicles using compressed<br>natural gas (CNG) and/or liquefied natural gas (LNG) in<br>their propulsion system<br>II. Vehicles with regard to the installation of specific<br>components of an approved type for the use of<br>compressed natural gas (CNG) and/or liquefied natural<br>gas (LNG) in their propulsion system|
|112|Uniform provisions concerning the approval of motor vehicle<br>headlamps emitting an asymmetrical passing-beam or<br>a driving-beam or both and equipped with filament lamps<br>and/or light-emitting diode (LED) modules|
|113|Uniform provisions concerning the approval of motor vehicle<br>headlamps emitting a symmetrical passing-beam or a driving-<br>beam or both and equipped with filament, gas-discharge light<br>sources or LED modules|
|116|Uniform provisions concerning the protection of motor<br>vehicles against unauthorized use|
|117|Uniform provisions concerning the approval of tyres with<br>regard to rolling sound emissions and/or to adhesion on<br>wet surfaces and/or to rolling resistance|
|119|Uniform provisions concerning the approval of cornering<br>lamps for power-driven vehicles|
|121|Uniform provisions concerning the approval of vehicles with<br>regard to the location and identification of hand controls,<br>tell-tales and indicators|
|123|Uniform provisions concerning the approval of adaptive<br>front-lighting systems (AFS) for motor vehicles|
|125|Uniform provisions concerning the approval of motor<br>vehicles with regard to the forward field of vision of the<br>motor vehicle driver|
|127|Uniform provisions concerning the approval of motor<br>vehicles with regard to their pedestrian safety performance|
|128|Uniform provisions concerning the approval of light emitting<br>diode (LED) light sources for use in approved lamp units on<br>power-driven vehicles and their trailers|
|129|Uniform provisions concerning the approval of Enhanced<br>Child<br>Restraint<br>Systems<br>used<br>on<br>board<br>of<br>motor<br>vehicles (ECRS)|
|130|Uniform provisions concerning the approval of motor<br>vehicles with regard to the Lane Departure Warning<br>System (LDWS)|
|131|Uniform provisions concerning the approval of motor<br>vehicles with regard to the Advanced Emergency Braking<br>Systems (AEBS)|

**▼M2**

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|Regulation No|Title|
|---|---|
|134|Uniform provisions concerning the approval of motor<br>vehicles<br>and<br>their<br>components<br>with<br>regard<br>to<br>the<br>safety-related<br>performance<br>of<br>Hydrogen-Fuelled<br>Vehicles (HFCV) ( 1 )|
|135|Uniform provisions concerning the approval of vehicles with<br>regard to their Pole Side Impact performance (PSI)|
|136|Uniform provisions concerning the approval of vehicles of<br>category L with regard to specific requirements for the<br>electric power train|
|137|Uniform provisions concerning the approval of passenger<br>cars in the event of a frontal collision with focus on the<br>restraint system|
|138|Uniform provisions concerning the approval of Quiet Road<br>Transport Vehicles with regard to their reduced audibility|
|139|Uniform provisions concerning the approval of passenger<br>cars with regard to Brake Assist Systems (BAS)|
|140|Uniform provisions concerning the approval of passenger<br>cars with regard to Electronic Stability Control (ESC)<br>systems|
|141|Uniform provisions concerning the approval of vehicles with<br>regard to their Tyre Pressure Monitoring Systems (TPMS)|
|142|Uniform provisions concerning the approval of motor<br>vehicles with regard to the installation of their tyres|
|145|Uniform provisions concerning the approval of vehicles with<br>regard to ISOFIX anchorage systems, ISOFIX top tether<br>anchorages and i-Size seating positions|
|146|Uniform provisions concerning the approval of motor<br>vehicles<br>and<br>their<br>components<br>with<br>regard<br>to<br>the<br>safety-related performance of hydrogen-fuelled vehicles of<br>categories L1, L2, L3, L4 and L5|

( [1] ) For Japan, to the extent that the containers are marked in accordance 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 approval 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 Gas Safety Act of Japan, the
manufacturer or its legal representative in Japan shall present 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 subparagraph, 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 the 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 taking into
account ‘the Nickel Equivalent’; and
(b) individual vehicles are subject to a 2-year periodic inspection for the hydrogen
storage system in accordance with Articles 49 and 49-4 of the High Pressure Gas
Safety Act of Japan and the system shall be removed after 15 years 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 on hydrogen and fuel
cell vehicles and have applied the corresponding UN Regulation under the 1958
Agreement.

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_APPENDIX 2-C-2_

UN REGULATIONS APPLIED BY ONE OF THE PARTIES AND NOT YET

|Col1|CONSIDERED BY THE OTHER PARTY|Col3|
|---|---|---|
|Regulation<br>No|Title|Date of appli­<br>cation by the<br>other Party ( 1 )|
|73|Uniform provisions concerning the approval of:<br>I.<br>Vehicles with regard to their lateral protection<br>devices (LPD)<br>II. Lateral protection devices (LPD)<br>III. Vehicles with regard to the installation of LPD<br>of an approved type according to Part II of<br>this Regulation||
|126|Uniform provisions concerning the approval of<br>partitioning systems to protect passengers against<br>displaced luggage, supplied as non-original vehicle<br>equipment||

( [1] ) Dates to be agreed in accordance with paragraph 2 of Article 5 of this Annex.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 699

_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 European Union in
traditional bottles of four _go_ ( [1] ) or one _sho_ ( [2] ), provided that other
applicable legal requirements of the European Union are fulfilled.

( [1] ) One _go_ is equal to 180 ml.
( [2] ) One _sho_ is equal to 1,800 ml.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 700

_ANNEX 2-E_

FACILITATION OF WINE PRODUCT EXPORT

PART 1

European Union

SECTION A

Laws and regulations of the European Union referred to in subparagraphs 1(a)
and 2(a) of Article 2.25

The product definitions and the oenological practices authorised 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 of the
Council of 17 December 2013 establishing a common organisation of the
markets in agricultural products and repealing Council Regulations (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 Chapter 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, oenological
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 referred 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 referred to in
paragraph 2 of Article 2.26 shall comprise the following:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 701

— 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 = potassium 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 authorised 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 paragraphs 2 and
9 of Article 43 of the Liquor Tax Law (Law No. 6 of 1953), provided 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 Article 50 of the
Cabinet Order for Enforcement of the Liquor Tax Law (Cabinet Order No. 97
of 1962), provided that they concern products within the scope of Section C
of Chapter 2;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 702

— Subparagraphs 8.2 and 8.3 of Article 13 of the Regulation for Enforcement of
the Liquor Tax Law (Ministerial Ordinance of Ministry of Finance 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 sweet fruit wine’ of
Article 3 of Part II, and subparagraph 3.6 of Article 86-6 of Chapter 1 of
Part VIII of the Notification of the Interpretation of the Liquor Tax Law and
Other Laws and Orders relating to the Administration of Liquor Affairs, Etc.
(Notification of National Tax Agency of 1999), provided that they concern
products within the scope of Section C of Chapter 2;

— The Notice on determination of the items of liquor to which the 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 scope 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 National 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 establishing 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 referred 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 Standard 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.

( [1] ) The weight of saccharides used for enrichment shall be expressed 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 and 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 acidification 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 703

(d) Limits of alcoholic strength, total acidity content and volatile acidity content

The lower limit for alcoholic strength is 1 per cent (volume) as actual
alcoholic strength. The upper limit for alcoholic strength is less than
15 per cent (volume) as actual alcoholic strength. However, it may reach
up to less than 20 per cent (volume) as actual alcoholic strength for Japan
wine which has been produced without any enrichment. No limitation 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 Japan)
or Japan wine may be added to Japan wine, after fermentation, only if
that Japan wine has been fermented in the container which is aimed 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 Japan
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 sweeteners in the
form of grape must or concentrated grape must does not exceed 10 per
cent of the total weight of the Japan wine after adding the above
mentioned sweeteners.

(iii) Sweeteners in the form of saccharides may be added to Japan 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:

( [1] ) Brandy used for finalising practice under Section C of Chapter 2 of this Agreement shall
be made of grapes, including grape pomace and concentrated grape must, and only
contain substances authorised in Annex I A to Commission Regulation (EC)
No 606/2009.
( [2] ) The weight of added saccharides shall be expressed as inverted 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 inverted saccharides: weight of
inverted saccharides = weight of glucose + weight of fructose + weight of
sucrose x 1.05.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 704

— 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 — 01.02.2022 — 002.001 — 705

_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 requirements 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 requirements for a product
to be originating in accordance with subparagraph 1(c) of Article 3.2 are a
change in tariff classification, a production process, a maximum 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 means the net weight,
which is the weight of a material or a product, not including the weight of
packaging.

4. This Annex, Annex 3-B and Annex 3-E are based on the Harmonized 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 rules of origin, the
product shall be originating if it satisfies one of the alternatives. If a
product is subject to a product specific rule of origin that includes multiple
requirements, the product shall be originating only if it satisfies 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 classification number
under the Harmonized System;

(b) ‘heading’ means the first four-digits in the tariff classification 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 classification number
under the Harmonized System.

5. For the purposes of product specific rules of origin, the following
abbreviations apply ( [1] ):

( [1] ) For greater certainty, if a requirement of a change in tariff classification provides for
exception for a change from certain Chapters, headings or subheadings, none of the non
originating materials of those Chapters, headings or subheadings may be used, indi­
vidually or jointly.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 706

‘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 level
(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 level
(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 the 6digit 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 acquired originating
status which are used in the production of other products, applies 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 specified non-originating
material may not be used or that the value or weight of a specified
non-originating material cannot exceed a specific threshold, those
requirements do not apply to non-originating materials classified 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 other 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 Agreement
on Tariffs and Trade 1994;

(b) ‘EXW’ means:

(i) the ex-works price of the product paid or payable to the manufacturer
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 any
internal taxes which are, or may be, repaid when the product
obtained is exported; or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 707

(ii) if there is no price paid or payable or if the actual price paid does not
reflect all costs related to the production of the product which are
actually incurred in the production of a product, the value of all the
materials used and all other costs incurred in the production of the
product in the exporting Party which:

(A) include selling, general and administrative expenses, as well as
profit, that can be reasonably allocated to the product; and

(B) exclude the costs of freight, insurance, all other costs incurred in
transporting the product and any internal taxes of the exporting
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 the seller
regardless of the mode of shipment, provided that the price includes
the value of all the materials used and all other costs incurred in the
production of a product and its transportation to the exportation port
in the Party, minus any internal taxes which are, or may be, repaid
when the product obtained is exported; or

(ii) if there is no price paid or payable or if the actual price paid does not
reflect all costs related to the production of the product which are
actually incurred in the production of a product, the value of all the
materials used and all other costs incurred in the production of the
product in the exporting Party, and its transportation to the expor­
tation port in the Party which:

(A) include selling, general and administrative expenses, as well as
profit, that can be reasonably allocated to the product, the costs
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 materials
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 time of
importation including freight, insurance where appropriate, packing and
all the other costs incurred in transporting the materials to the 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 price paid for
the non-originating materials in either Party is used.

2. For the calculation of MaxNOM and RVC, the following formulas apply:

MaxNOMð%Þ ¼ [VNM ] EXW [Ü][ 100 ]

RVCð%Þ ¼ [FOB][ Ä][ VNM ] Ü 100
FOB

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 708

Note 5

Definitions of processes referred to in Sections V to VII in Annex 3-B

For the purposes of product specific rules of origin:

(a) ‘biotechnological processing’ means:

(i) biological or biotechnological culturing (including cell culture), 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 intercellular structures
(such as isolated genes, gene fragments and plasmids), or fermentation;

(b) ‘change in particle size’ means the deliberate and controlled modification in
particle size of a product, other than by merely crushing or pressing, resulting
in a product with a defined particle size, defined particle size 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 biochemical processing)
which results in a molecule with a new structure by breaking intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial
arrangement of atoms in a molecule, with the exception of the following
which are not considered to be chemical reactions for the purpose 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 petroleum oils are
converted, in a distillation tower, into fractions according to boiling
point and the vapour then condensed into different liquefied fractions;
products produced from petroleum distillation may include liquefied
petroleum gas, naphtha, gasoline, kerosene, diesel or heating oil, light
gas oils and lubricating oil; and

(ii) vacuum distillation: distillation at a pressure below atmospheric but not
so low that it would be classed as molecular distillation; vacuum distil­
lation is used for distilling high-boiling and heat-sensitive materials such
as heavy distillates in petroleum oils to produce light to heavy vacuum
gas oils and residuum;

(e) ‘isomer separation’ means the isolation or separation of isomers from a
mixture of isomers;

(f) ‘mixing and blending’ means the deliberate and proportionally controlled
mixing or blending (including dispersing) of materials, other than the
addition of diluents, only to conform to predetermined specifications which
results in the production of a product having physical or chemical characte­
ristics that are relevant to the purposes or uses of the product and are
different from the input materials;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 709

(g) ‘production of standard materials’ (including standard solutions) means a
production of a preparation suitable for analytical, calibrating 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 elimination 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 filament tow, staple
fibres or waste, of headings 55.01 to 55.07;

(b) ‘natural fibres’ means fibres other than synthetic or artificial fibres. Their use
is restricted to the stages before spinning takes place, including waste, and,
unless otherwise specified, includes fibres which have been carded, 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 and 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 assessed function, such
as colour, design, or technical performance, is given to a textile substrate
with a permanent character, using screen, roller, digital or transfer tech­
niques; and

(d) ‘printing (as standalone operation)’ means a technique by which an
objectively assessed function, such as colour, design, or technical
performance, is given to a textile substrate with a permanent character,
using screen, roller, digital or transfer techniques combined with at least
two preparatory or finishing operations (such as scouring, bleaching,
mercerizing, heat setting, raising, calendaring, shrink resistance processing,
permanent finishing, decatising, impregnating, mending and burling,
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 the 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 the 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 — 01.02.2022 — 002.001 — 710

(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 sulphide);

(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 requirements set out
in its Column 2 shall not apply, as a tolerance, to non-originating basic textile
materials which are used in the production of a product, provided that:

(a) the product contains two or more basic textile materials; and

(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 basic textile
materials used.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 711

For example:

For a woollen fabric of heading 51.12 containing woollen yarn of heading
51.07, synthetic yarn of staple fibres of heading 55.09 and materials other
than basic textile materials, non-originating woollen yarn which does not
satisfy the requirement set out in Annex 3-B, or non-originating 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 weight does not
exceed 10 per cent of the weight of all the basic textile materials.

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 percentage
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 irrespective 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 two layers of
plastic film’, the maximum tolerance is 30 per cent. However, the 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 spinning of
natural fibres, provided that their total weight does not exceed 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-originating textile
materials (with the exception of linings and interlinings) which 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 Chapters 50 to 63 may
be used without restriction in the production of textile products 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 items 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-fasteners normally
contain textiles.

3. Where a requirement set out in Annex 3-B consists in a maximum value of
non-originating materials, the value of the non-originating materials 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 — 01.02.2022 — 002.001 — 712

_ANNEX 3-B_

PRODUCT SPECIFIC RULES OF ORIGIN

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>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<br>2 used are wholly obtained.|
|Chapter 3|Fish and crustaceans, molluscs and other aquatic<br>invertebrates|
|– Atlantic Bluefin tuna<br>(_Thunnus thynnus_):|All Atlantic Bluefin tuna (_Thunnus thynnus_) is wholly<br>obtained; or<br>production in which Atlantic Bluefin tuna (_Thunnus_<br>_thynnus_) is subject to caging in farms with subsequent<br>feeding and fattening/farming for a minimum period of<br>3 months in a Party. The duration of the fattening or<br>farming shall be established according to the date of<br>the caging operation and the date of harvesting<br>recorded in the electronic Bluefin tuna Catch<br>Document (eBCD) of the International Commission<br>for the Conservation of Atlantic Tunas (ICCAT).|
|– Others:|All fish and crustaceans, molluscs and other aquatic<br>invertebrates are wholly obtained.|
|Chapter 4|Dairy produce; birds' eggs; natural honey; edible<br>products of animal origin, not elsewhere specified or<br>included|
|04.01-04.10|Production in which all the materials of Chapter 4 used<br>are wholly obtained.|
|Chapter 5|Products of animal origin, not elsewhere specified or<br>included|
|05.01-05.11|CTH|
|SECTION II|VEGETABLE PRODUCTS|
|Chapter 6|Live trees and other plants; bulbs, roots and the like;<br>cut flowers and ornamental foliage|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 713

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|06.01-06.04|Production in which all the materials of Chapter 6 used<br>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<br>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<br>are wholly obtained.|
|Chapter 9|Coffee, tea, maté and spices|
|09.01|CTSH; or<br>Blending.|
|0902.10-0902.20|Production in which all the materials of subheadings<br>0902.10 and 0902.20 used are wholly obtained.|
|0902.30-0903.00|CTSH; or<br>Blending.|
|09.04-09.10|CTSH; or<br>Blending, crushing or grinding.|
|Chapter 10|Cereals|
|10.01-10.08|Production in which all the materials of Chapter 10<br>used are wholly obtained.|
|Chapter 11|Products of the milling industry; malt; starches; inulin;<br>wheat gluten|
|11.01-11.09|Production in which all the materials of Chapters 10<br>and 11, headings 07.01, 07.13, 07.14 and 23.03,<br>subheading 0710.10 and dried potatoes of subheading<br>0712.90 used are wholly obtained.|
|Chapter 12|Oil seeds and oleaginous fruits; miscellaneous grains,<br>seeds and fruit; industrial or medicinal plants; straw<br>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 — 01.02.2022 — 002.001 — 714

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|1302.20|CTSH; however, non-originating pectic substances may<br>be used.|
|1302.31|CTH|
|1302.32|CTSH;<br>however,<br>non-originating<br>mucilages<br>and<br>thickeners derived from locust beans may be used.|
|1302.39|CTH|
|Chapter 14|Vegetable plaiting materials; vegetable products not<br>elsewhere specified or included|
|14.01-14.04|Production in which all the materials of Chapter 14<br>used are wholly obtained.|
|SECTION III|ANIMAL OR VEGETABLE FATS AND OILS AND<br>THEIR<br>CLEAVAGE<br>PRODUCTS;<br>PREPARED<br>EDIBLE FATS; ANIMAL OR VEGETABLE WAXES|
|Chapter 15|Animal or vegetable fats and oils and their cleavage<br>products; prepared edible fats; animal or vegetable<br>waxes|
|15.01-15.06|CTH|
|15.07|Production in which all the materials of headings 12.01<br>and 15.07 used are wholly obtained.|
|15.08|CTH|
|15.09-15.10|Production in which all the vegetable materials used<br>are wholly obtained.|
|15.11-15.13|CTH|
|15.14||
|– Rape or Colza oil<br>and its fractions:|Production in which all the materials of headings 12.05<br>and 15.14 used are wholly obtained.|
|– Mustard oil and its<br>fractions:|CTH|
|15.15||
|– Rice bran oil and its<br>fractions:|Production in which all the materials of headings 10.06<br>and 15.15 used are wholly obtained.|
|– Others:|CTH|
|1516.10-1517.10|CTH|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 715

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|1517.90||
|– Mixed vegetable oils<br>not further proces­<br>sed:|CC|
|– Others:|CTH|
|15.18-15.22|CTH|
|SECTION IV|PREPARED FOODSTUFFS; BEVERAGES, SPIRITS<br>AND<br>VINEGAR;<br>TOBACCO<br>AND<br>MANU­<br>FACTURED TOBACCO SUBSTITUTES|
|Chapter 16|Preparations of meat, of fish or of crustaceans,<br>molluscs or other aquatic invertebrates|
|16.01-16.02|Production in which all the materials of Chapters 2, 3<br>and 16 and heading 10.06 used are wholly obtained.|
|16.03|Production in which all the materials of Chapters 2, 3<br>and 16 used are wholly obtained.|
|16.04-16.05|Production in which all the materials of Chapters 2, 3<br>and 16 and heading 10.06 used are wholly obtained.|
|Chapter 17|Sugars and sugar confectionery|
|17.01|CTH|
|17.02|CTH, provided that:<br>— the weight of non-originating materials of heading<br>04.04 used does not exceed 10 % of the weight of<br>the product;<br>— the total weight of non-originating materials of<br>headings 11.01 to 11.08 used does not exceed<br>10 % of the weight of the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.03 used does not exceed<br>20 % of the weight of the product.|
|17.03|CTH|
|17.04|CTH,<br>provided<br>that<br>the<br>total<br>weight<br>of<br>the<br>non-originating materials of headings 17.01 and<br>17.02 used does not exceed 40 % of the weight of<br>the product.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 716

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 18|Cocoa and cocoa preparations|
|18.01-18.05|CTH|
|18.06|CTH, provided that:<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>30 % of the weight of the product.|
|Chapter 19|Preparations of cereals, flour, starch or milk; pastry­<br>cooks' products|
|19.01|CC, provided that:<br>— the weight of non-originating materials of Chapter<br>4 used does not exceed 10 % of the weight of the<br>product;<br>— the total weight of non-originating materials of<br>headings 10.01, 10.03, 10.06 and 11.01 to 11.08<br>used does not exceed 10 % of the weight of the<br>product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>20 % of the weight of the product.|
|19.02|CC, provided that:<br>— the total weight of non-originating materials of<br>Chapters 2, 3 and 16 used does not exceed 10 %<br>of the weight of the product;<br>— the weight of non-originating materials of heading<br>10.01 used does not exceed 90 % of the weight of<br>the product; and<br>— the total weight of non-originating materials of<br>headings 10.06 and 11.01 to 11.08 used does not<br>exceed 10 % of the weight of the product.|
|19.03|CC, provided that the total weight of non-originating<br>materials of headings 10.06 and 11.01 to 11.08 used<br>does not exceed 10 % of the weight of the product.|
|19.04|CC, provided that:<br>— the weight of non-originating materials of Chapter<br>4 used does not exceed 10 % of the weight of the<br>product;<br>— the total weight of non-originating materials of<br>headings 10.01, 10.03, 10.06 and 11.01 to 11.08<br>used does not exceed 10 % of the weight of the<br>product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>30 % of the weight of the product.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 717

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|19.05|CTH, provided that:<br>— the weight of non-originating materials of Chapter<br>4 used does not exceed 10 % of the weight of the<br>product;<br>— the total weight of non-originating materials of<br>headings 10.03, 10.06 and 11.01 to 11.08 used<br>does not exceed 10 % of the weight of the<br>product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>30 % of the weight of the product.|
|Chapter 20|Preparations of vegetables, fruit, nuts or other parts of<br>plants|
|20.01|CC|
|20.02-20.03|Production in which all the materials of Chapter 7 used<br>are wholly obtained.|
|20.04-20.08|CTH, provided that beans (_Vigna_ spp.,_ Phaseolus_<br>spp.), peas (_Pisum sativum_), pineapples, oranges,<br>potatoes and asparagus used are wholly obtained.|
|20.09|CTH, provided that pineapples, oranges, tomatoes,<br>apples and grapes used are wholly obtained.|
|Chapter 21|Miscellaneous edible preparations|
|21.01|CC, provided that:<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product;<br>— the weight of non-originating materials of heading<br>10.03 used does not exceed 10 % of the weight of<br>the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>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<br>used.|
|2103.90|CTSH|
|21.04|CTH|
|21.05|CTH, provided that:<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>20 % of the weight of the product.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 718

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|21.06|CTH, provided that:<br>— the materials of Konnyaku of subheading 1212.99<br>used are wholly obtained;<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product;<br>— the weight of non-originating materials of heading<br>10.01 used does not exceed 30 % of the weight of<br>the product;<br>— the weight of non-originating materials of heading<br>10.03 used does not exceed 10 % of the weight of<br>the product;<br>— the weight of non-originating materials of heading<br>10.06 used does not exceed 10 % of the weight of<br>the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>30 % of the weight of the product.|
|Chapter 22|Beverages, spirits and vinegar|
|22.01|CTH|
|22.02|CTH, provided that:<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>40 % of the weight of the product.|
|22.03-22.08|CTH except from headings 22.07 and 22.08, provided<br>that:<br>— all the materials of subheadings 0806.10, 2009.61<br>and 2009.69 used are wholly obtained;<br>— the weight of non-originating materials of Chapter<br>4 used does not exceed 40 % of the weight of the<br>product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>40 % of the weight of the product.|
|22.09|CTH except from headings 22.07 and 22.08, provided<br>that all the materials of heading 10.06 and subheadings<br>0806.10, 2009.61 and 2009.69 used are wholly<br>obtained.|
|Chapter 23|Residues and waste from the food industries; prepared<br>animal fodder|
|23.01|CTH|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 719

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|23.02-23.03|CTH, provided that the weight of non-originating<br>materials of Chapter 10 used does not exceed 20 %<br>of the weight of the product.|
|23.04-23.08|CTH|
|23.09|CTH, provided that:<br>— all the materials of Chapters 2 and 3 used are<br>wholly obtained;<br>— the total weight of non-originating materials of<br>Chapter 4 and heading 19.01 used does not<br>exceed 10 % of the weight of the product;<br>— the total weight of non-originating materials of<br>Chapters 10 and 11 and headings 23.02 and<br>23.03 used does not exceed 10 % of the weight<br>of the product; and<br>— the total weight of non-originating materials of<br>headings 17.01 and 17.02 used does not exceed<br>30 % of the weight of the product.|
|Chapter 24|Tobacco and manufactured tobacco substitutes|
|24.01|CC|
|2402.10|CTH, provided that the weight of non-originating<br>materials of Chapter 24 used does not exceed 30 %<br>of the weight of the product.|
|2402.20-2403.99|CTH;<br>MaxNOM 35 % (EXW); or<br>RVC 70 % (FOB).|
|SECTION V|MINERAL PRODUCTS<br>Section note: For definitions of horizontal processing<br>rules within this Section, see Note 5 of Annex 3-A.|
|Chapter 25|Salt; sulphur; earths and stone; plastering materials,<br>lime and cement|
|25.01|CTH|
|25.02-25.30|CTH;<br>MaxNOM 70 % (EXW); or<br>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<br>lation; bituminous substances; mineral waxes|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 720

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|27.01-27.09|CTH;<br>A chemical reaction or mixing and blending is<br>undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|27.10|CTH except from biodiesel of subheadings 3824.99<br>and 3826.00; or<br>Distillation or a chemical reaction is undergone,<br>provided<br>that<br>biodiesel<br>(including<br>hydrotreated<br>vegetable oil) of heading 27.10 and subheadings<br>3824.99 and 3826.00 used is obtained by esterification,<br>transesterification or hydrotreatment.|
|27.11|CTSH; or<br>A chemical reaction is undergone.|
|27.12-27.15|CTH;<br>A chemical reaction or mixing and blending is<br>undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION VI|PRODUCTS OF THE CHEMICAL OR ALLIED<br>INDUSTRIES<br>Section note: For definitions of horizontal processing<br>rules within this Section, see Note 5 of Annex 3-A.|
|Chapter 28|Inorganic chemicals; organic or inorganic compounds<br>of precious metals, of rare-earth metals, of radioactive<br>elements or of isotopes|
|28.01-28.53|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, or isomer separation is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 29|Organic chemicals|
|2901.10-2905.42|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 721

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|2905.43-2905.44|CTH except from heading 17.02 and subheading<br>3824.60.|
|2905.45|CTH;<br>however,<br>non-originating<br>materials<br>of<br>subheading 2905.45 may be used, provided that their<br>total value does not exceed 20 % of the EXW or 15 %<br>of the FOB of the product;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2905.49-2905.59|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2906.11|CTSH|
|2906.12-2918.13|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2918.14-2918.15|CTSH|
|2918.16-2922.41|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2922.42|CTSH|
|2922.43-2923.10|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2923.20|CTSH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 722

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|2923.30-2924.24|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2924.25-2924.29|CTSH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2925.11-2938.10|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|2938.90|CTSH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|29.39|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|29.40|CTSH|
|29.41-29.42|CTSH;<br>A chemical reaction, purification, a change in particle<br>size,<br>production<br>of<br>standard<br>materials,<br>isomer<br>separation or biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 30|Pharmaceutical products|
|30.01-30.06|CTSH;<br>A chemical reaction, purification, mixing and blending,<br>production of standard materials, a change in particle<br>size, isomer separation or biotechnological processing<br>is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 723

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 31|Fertilisers|
|31.01-31.04|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|31.05||
|– Sodium nitrate<br>– Calcium cyanamide<br>– Potassium sulphate<br>– Magnesium<br>potassium sulphate|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|– Others|CTH and MaxNOM 50 % (EXW); or CTH and RVC<br>55 % (FOB); however, non-originating materials of<br>heading 31.05 may be used, provided that their total<br>value does not exceed 20 % of the EXW or 15 % of<br>the FOB of the product;<br>MaxNOM 40 % (EXW); or<br>RVC 65 % (FOB).|
|Chapter 32|Tanning<br>or dyeing<br>extracts; tannins and their<br>derivatives; dyes, pigments and other colouring<br>matter; paints and varnishes; putty and other mastics;<br>inks|
|32.01-32.05|CTSH;<br>A chemical reaction, purification, mixing and blending,<br>a change in particle size, production of standard<br>materials,<br>isomer<br>separation<br>or<br>biotechnological<br>processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|3206.11-3206.19|CTH; however, non-originating materials of heading<br>32.06 may be used, provided that their total value<br>does not exceed 20 % of the EXW or 15 % of the<br>FOB of the product;<br>MaxNOM 40 % (EXW); or<br>RVC 65 % (FOB).|
|3206.20-3215.90|CTSH;<br>A chemical reaction, purification, mixing and blending,<br>a change in particle size, production of standard<br>materials,<br>isomer<br>separation<br>or<br>biotechnological<br>processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 724

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 33|Essential oils and resinoids; perfumery, cosmetic or<br>toilet preparations|
|3301.12-3302.10|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|3302.90-3303.00|CTSH;<br>A chemical reaction, purification, mixing and blending,<br>production of standard materials, isomer separation or<br>biotechnological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|33.04|CTSH;<br>A chemical reaction, purification, mixing and blending,<br>a change in particle size, production of standard<br>materials,<br>isomer<br>separation<br>or<br>biotechnological<br>processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB)|
|33.05-33.07|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 34|Soap, organic surface-active agents, washing prep­<br>arations, lubricating preparations, artificial waxes,<br>prepared waxes, polishing or scouring preparations,<br>candles and similar articles, modelling pastes, ‘dental<br>waxes’ and dental preparations with a basis of plaster|
|34.01-34.07|CTSH;<br>A chemical reaction, purification, production of<br>standard materials or isomer separation is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 35|Albuminoidal substances; modified starches; glues;<br>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 — 01.02.2022 — 002.001 — 725

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|35.05|CC except from heading 11.08.|
|35.06-35.07|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 36|Explosives; pyrotechnic products; matches; pyrophoric<br>alloys; certain combustible preparations|
|36.01-36.06|CTSH;<br>A chemical reaction, production of standard materials<br>or isomer separation is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 37|Photographic or cinematographic goods|
|37.01-37.07|CTSH;<br>A chemical reaction, production of standard materials<br>or isomer separation is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 38|Miscellaneous chemical products|
|38.01-38.08|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|3809.10|CTH except from headings 11.08 and 35.05.|
|3809.91-3822.00|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|38.23|CTSH|
|3824.10-3824.50|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 726

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|3824.60|CTH except from heading 17.02 and subheadings<br>2905.43 and 2905.44.|
|3824.71-3824.91|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|3824.99||
|– Biodiesel|Production in which biodiesel is obtained through<br>transesterification, esterification or hydro-treatment.|
|– Others|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|38.25|CTSH;<br>A chemical reaction, purification, production of<br>standard materials, isomer separation or biotech­<br>nological processing is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|38.26|Production in which biodiesel is obtained through<br>transesterification, esterification or hydro-treatment.|
|SECTION VII|PLASTICS AND ARTICLES THEREOF; RUBBER<br>AND ARTICLES THEREOF<br>Section note: For definitions of horizontal processing<br>rules within this Section, see Note 5 of Annex 3-A.|
|Chapter 39|Plastics and articles thereof|
|39.01-39.03|CTSH;<br>A chemical reaction is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|39.04-39.06|CTSH;<br>A chemical reaction or biotechnological processing is<br>undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 727

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|39.07-39.08|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|39.09-39.10|CTSH;<br>A chemical reaction or biotechnological processing is<br>undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|39.11|CTSH;<br>A chemical reaction is undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|39.12-39.15|CTSH;<br>A chemical reaction or biotechnological processing is<br>undergone;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|39.16-39.26|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 40|Rubber and articles thereof|
|40.01 – 40.11|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|4012.11-4012.19|CTSH;<br>Retreading of used tyres;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|4012.20-4017.00|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION VIII|RAW HIDES AND SKINS, LEATHER, FURSKINS<br>AND ARTICLES THEREOF; SADDLERY AND<br>HARNESS; TRAVEL GOODS, HANDBAGS AND<br>SIMILAR CONTAINERS; ARTICLE OF ANIMAL<br>GUT(OTHER THAN SILK-WORM GUT)|
|Chapter 41|Raw hides and skins (other than furskins) and leather|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 728

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|41.01-41.03|CC|
|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<br>state:|CTH|
|– A product in the dry<br>state:|CTH; or<br>Production from non-originating materials in the wet<br>state.|
|4106.91|CTH|
|4106.92|CTSH|
|41.07-41.13|CTH;<br>however,<br>non-originating<br>materials<br>of<br>subheadings 4104.41, 4104.49, 4105.30, 4106.22,<br>4106.32 and 4106.92 may be used, provided that<br>a re-tanning operation of the tanned or crust hides<br>and skins in the dry state takes place.|
|41.14-41.15|CTH|
|Chapter 42|Articles of leather; saddlery and harness; travel goods,<br>handbags and similar containers; articles of animal gut<br>(other than silk-worm gut)|
|42.01-42.06|CC;<br>CTH and MaxNOM 45 % (EXW); or<br>CTH and RVC 60 % (FOB).|
|Chapter 43|Furskins and artificial fur; manufactures thereof|
|43.01|CC|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 729

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|43.02-43.04|CTH|
|SECTION IX|WOOD AND ARTICLES OF WOOD; WOOD<br>CHARCOAL; CORK AND ARTICLES OF CORK;<br>MANUFACTURES OF STRAW, OF ESPARTO OR<br>OF<br>OTHER<br>PLAITING<br>MATERIALS;<br>BASKETWARE AND WICKERWORK|
|Chapter 44|Wood and articles of wood; wood charcoal|
|44.01-44.21|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 45|Cork and articles of cork|
|45.01-45.04|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 46|Manufactures of straw, of esparto or of other plaiting<br>materials; basketware and wickerwork|
|4601.21-4601.22|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|4601.29|CC except from Chapter 14.|
|4601.92-4601.93|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|4601.94|CC except from Chapter 14.|
|4601.99-4602.12|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|4602.19|CC except from Chapter 14.|
|4602.90|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION X|PULP OF WOOD OR OF OTHER FIBROUS<br>CELLULOSIC MATERIAL; RECOVERED (WASTE<br>AND SCRAP) PAPER OR PAPERBOARD; PAPER<br>AND PAPERBOARD AND ARTICLES THEREOF|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 730

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 47|Pulp of wood or of other fibrous cellulosic material;<br>recovered (waste and scrap) paper or paperboard|
|47.01-47.07|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 48|Paper and paperboard; articles of paper pulp, of paper<br>or of paperboard|
|48.01-48.23|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 49|Printed books, newspapers, pictures and other products<br>of the printing industry; manuscripts, typescripts and<br>plans|
|49.01-49.11|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XI|TEXTILES AND TEXTILE ARTICLES<br>Section note: For definitions of terms used for and<br>tolerances applicable to certain products made of<br>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;<br>Extrusion of man-made continuous filament combined<br>with spinning;<br>Extrusion of man-made continuous filament combined<br>with twisting; or<br>Twisting combined with any mechanical operation.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 731

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|50.06||
|– Silk yarn and yarn<br>spun<br>from<br>silk<br>waste:|Spinning of natural fibres;<br>Extrusion of man-made continuous filament combined<br>with spinning;<br>Extrusion of man-made continuous filament combined<br>with twisting; or<br>Twisting combined with any mechanical operation.|
|– Silk-worm gut:|CTH|
|50.07|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Twisting or any mechanical operation combined with<br>weaving;<br>Weaving combined with dyeing;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 51|Wool, fine or coarse animal hair; horsehair yarn and<br>woven fabric|
|51.01-51.05|CTH|
|51.06-51.10|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|51.11-51.13|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Weaving combined with dyeing;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 52|Cotton|
|52.01-52.03|CTH|
|52.04-52.07|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 732

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|52.08-52.12|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Twisting or any mechanical operation combined with<br>weaving;<br>Weaving combined with dyeing or with coating or with<br>laminating;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 53|Other vegetable textile fibres; paper yarn and woven<br>fabrics of paper yarn|
|53.01-53.05|CTH|
|53.06-53.08|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|53.09-53.11|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Weaving combined with dyeing or with coating or with<br>laminating:<br>Yarn dyeing combined with weaving:<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 54|Man-made filaments; strip and the like of man-made<br>textile materials|
|54.01-54.06|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|54.07-54.08|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Yarn dyeing combined with weaving;<br>Weaving combined with dyeing or with coating or with<br>laminating;<br>Twisting or any mechanical operation combined with<br>weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 733

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>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;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|55.12-55.16|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Twisting or any mechanical operation combined with<br>weaving;<br>Weaving combined with dyeing or with coating or with<br>laminating;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 56|Wadding, felt and nonwovens; special yarns; twine,<br>cordage, ropes and cables and articles thereof|
|56.01|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>Flocking combined with dyeing or with printing; or<br>Coating, flocking, laminating, or metalising combined<br>with at least two other main preparatory or finishing<br>operations (such as calendering, shrink-resistance<br>processes, heat setting, permanent finishing), provided<br>that the value of non-originating materials used does<br>not exceed 50 % of the EXW or 45 % of the FOB of<br>the product.|
|56.02||
|– Needleloom felt:|Extrusion of man-made fibres combined with fabric<br>formation; however:<br>— non-originating polypropylene filament of heading<br>54.02;<br>— non-originating polypropylene fibres of heading<br>55.03 or 55.06; or<br>— non-originating polypropylene filament tow of<br>heading 55.01;<br>of which the denomination in all cases of a single<br>filament or fibre is less than 9 decitex, may be used,<br>provided that their total value does not exceed 40 % of<br>the EXW or 35 % of the FOB of the product; or<br>Non-woven fabric formation alone in the case of felt<br>made from natural fibres.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 734

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Others:|Extrusion of man-made fibres combined with fabric<br>formation; or<br>Non-woven fabric formation alone in the case of other<br>felt made from natural fibres.|
|5603.11-5603.14|Production from<br>— directionally or randomly oriented filaments; or<br>— substances or polymers of natural or man-made<br>origin;<br>followed in both cases by bonding into a nonwoven.|
|5603.91-5603.94|Production from<br>— directionally or randomly oriented staple fibres; or<br>— chopped yarns, of natural or man-made origin;<br>followed in both cases by bonding into a nonwoven.|
|5604.10|Production from rubber thread or cord, not textile<br>covered.|
|5604.90|Spinning of natural fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|56.05|Spinning of natural or man-made staple fibres;<br>Extrusion of man-made fibres combined with spinning;<br>or<br>Twisting combined with any mechanical operation.|
|56.06|Extrusion of man-made fibres combined with spinning;<br>Twisting combined with gimping;<br>Spinning of natural or man-made staple fibres; or<br>Flocking combined with dyeing.|
|56.07-56.09|Spinning of natural fibres; or<br>Extrusion of man-made fibres combined with spinning.|
|Chapter 57|Carpets and other textile floor coverings<br>Chapter note: For products of this Chapter jute fabric<br>may be used as a backing.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 735

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|57.01-57.05|Spinning of natural or man-made staple fibres<br>combined with weaving or with tufting;<br>Extrusion of man-made filament yarn combined with<br>weaving or with tufting;<br>Production from coir yarn or sisal yarn or jute yarn or<br>classical ring spun viscose yarn;<br>Tufting combined with dyeing or with printing;<br>Flocking combined with dyeing or with printing; or<br>Extrusion<br>of<br>man-made<br>fibres<br>combined<br>with<br>nonwoven techniques including needle punching.|
|Chapter 58|Special woven fabrics; tufted textile fabrics; lace;<br>tapestries; trimmings; embroidery|
|58.01-58.04|Spinning of natural or man-made staple fibres<br>combined with weaving or with tufting;<br>Extrusion of man-made filament yarn combined with<br>weaving or with tufting;<br>Weaving combined with dyeing or with flocking or<br>with coating or with laminating or with metalising;<br>Tufting combined with dyeing or with printing;<br>Flocking combined with dyeing or with printing;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|58.05|CTH|
|58.06-58.09|Spinning of natural or man-made staple fibres<br>combined with weaving or with tufting;<br>Extrusion of man-made filament yarn combined with<br>weaving or with tufting;<br>Weaving combined with dyeing or with flocking or<br>with coating or with laminating or with metalising;<br>Tufting combined with dyeing or with printing;<br>Flocking combined with dyeing or with printing;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 736

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|58.10|Embroidering in which the value of non-originating<br>materials of any heading, except that of the product,<br>used does not exceed 50 % of the EXW or 45 % of the<br>FOB of the product.|
|58.11|Spinning of natural or man-made staple fibres<br>combined with weaving or with tufting;<br>Extrusion of man-made filament yarn combined with<br>weaving or with tufting;<br>Weaving combined with dyeing or with flocking or<br>with coating or with laminating or with metalising;<br>Tufting combined with dyeing or with printing;<br>Flocking combined with dyeing or with printing;<br>Yarn dyeing combined with weaving;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|Chapter 59|Impregnated, coated, covered or laminated textile<br>fabrics; textile articles of a kind suitable for industrial<br>use|
|59.01|Weaving combined with dyeing or with flocking or<br>with coating or with laminating or with metalising; or<br>Flocking combined with dyeing or with printing.|
|59.02||
|– Containing not more<br>than 90 % by weight<br>of textile materials:|Weaving|
|– Others:|Extrusion of man-made fibres combined with weaving.|
|59.03|Weaving combined with impregnating or with coating<br>or with covering or with laminating or with metalising;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|59.04|Weaving combined with dyeing or with coating or with<br>laminating or with metalising.|
|59.05||
|– Impregnated, coated,<br>covered or laminated<br>with rubber, plastics<br>or other materials:|Weaving, knitting or non-woven fabric formation<br>combined with impregnating or with coating or with<br>covering or with laminating or with metalising.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 737

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Others:|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made filament yarn combined with<br>weaving;<br>Weaving, knitting or nonwoven fabric formation<br>combined with dyeing or with coating or with lami­<br>nating;<br>Weaving combined with printing; or<br>Printing (as standalone operation).|
|59.06||
|– Knitted or crocheted<br>fabrics:|Spinning of natural or man-made staple fibres<br>combined with knitting or with crocheting;<br>Extrusion of man-made filament yarn combined with<br>knitting or with crocheting;<br>Knitting or crocheting combined with rubberising; or<br>Rubberising combined with at least two other main<br>preparatory or finishing operations (such as calen­<br>dering,<br>shrink-resistance<br>processes,<br>heat<br>setting,<br>permanent finishing) provided that the value of<br>non-originating materials used does not exceed 50 %<br>of the EXW or 45 % of the FOB of the product.|
|– Other fabrics made<br>of synthetic filament<br>yarn,<br>containing<br>more than 90 % by<br>weight<br>of<br>textile<br>materials:|Extrusion of man-made fibres combined with weaving.|
|– Others:|Weaving, knitting or nonwoven process combined with<br>dyeing or with coating or with rubberising;<br>Yarn dyeing combined with weaving, knitting or<br>nonwoven process; or<br>Rubberising combined with at least two other main<br>preparatory or finishing operations (such as calen­<br>dering,<br>shrink-resistance<br>processes,<br>heat<br>setting,<br>permanent finishing) provided that the value of<br>non-originating materials used does not exceed 50 %<br>of the EXW or 45 % of the FOB of the product.|
|59.07|Weaving, knitting or nonwoven fabric formation<br>combined with dyeing or with printing or with<br>coating or with impregnating or with covering;<br>Flocking combined with dyeing or with printing; or<br>Printing (as standalone operation).|
|59.08||
|– Incandescent<br>gas<br>mantles,<br>impregnated:|Production<br>from<br>tubular<br>knitted<br>or<br>crocheted<br>gas-mantle fabric.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 738

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Others:|CTH|
|59.09-59.11|Spinning of natural or man-made staple fibres<br>combined with weaving;<br>Extrusion of man-made fibres combined with weaving;<br>Weaving combined with dyeing or with coating or with<br>laminating; or<br>Coating, flocking, laminating or metalising combined<br>with at least two other main preparatory or finishing<br>operations (such as calendering, shrink-resistance<br>processes, heat setting, permanent finishing) provided<br>that the value of non-originating materials used does<br>not exceed 50 % of the EXW or 45 % of the FOB of<br>the product.|
|Chapter 60|Knitted or crocheted fabrics|
|60.01-60.06|Spinning of natural or man-made staple fibres<br>combined with knitting or with crocheting;<br>Extrusion of man-made filament yarn combined with<br>knitting or with crocheting;<br>Knitting or crocheting combined with dyeing or with<br>flocking or with coating or with laminating or with<br>printing;<br>Flocking combined with dyeing or with printing;<br>Yarn<br>dyeing<br>combined<br>with<br>knitting<br>or<br>with<br>crocheting; or<br>Twisting or texturing combined with knitting or with<br>crocheting provided that the value of non-originating<br>non-twisted or non-textured yarns used does not<br>exceed 50 % of the EXW or 45 % of the FOB of<br>the product.|
|Chapter 61|Articles of apparel and clothing accessories, knitted or<br>crocheted|
|61.01-61.17||
|– Obtained by sewing<br>together<br>or<br>otherwise<br>assemb­<br>ling, two or more<br>pieces of knitted or<br>crocheted<br>fabric<br>which<br>have<br>been<br>either cut to form<br>or obtained directly<br>to form:|Knitting or crocheting combined with making-up<br>including cutting of fabric.|
|– Others:|Spinning of natural or man-made staple fibres<br>combined with knitting or with crocheting;<br>Extrusion of man-made filament yarn combined with<br>knitting or with crocheting; or<br>Knitting and making-up in one operation.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 739

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 62|Articles of apparel and clothing accessories, not knitted<br>or crocheted|
|62.01|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.02||
|– Embroidered:|Weaving combined with making-up including cutting<br>of fabric; or<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.03|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.04||
|– Embroidered:|Weaving combined with making-up including cutting<br>of fabric; or<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.05|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.06||

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 740

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Embroidered:|Weaving combined with making-up including cutting<br>of fabric; or<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.07-62.08|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.09||
|– Embroidered:|Weaving combined with making-up including cutting<br>of fabric; or<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.10||
|– Fire-resistant<br>equipment of fabric<br>covered with foil of<br>aluminised<br>polyester:|Weaving combined with making-up including cutting<br>of fabric; or<br>Coating or laminating combined with making-up<br>including cutting of fabric, provided that the value of<br>non-originating uncoated or unlaminated fabric used<br>does not exceed 40 % of the EXW or 35 % of the<br>FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.11||

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 741

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Women's or girls'<br>garments,<br>embroi­<br>dered:|Weaving combined with making-up including cutting<br>of fabric; or<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.12||
|– Knitted or crocheted<br>obtained by sewing<br>together or otherwise<br>assembling, two or<br>more<br>pieces<br>of<br>knitted or crocheted<br>fabric which have<br>been either cut to<br>form<br>or<br>obtained<br>directly to form:|Knitting combined with making-up including cutting of<br>fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.13-62.14||
|– Embroidered|Weaving combined with making-up including cutting<br>of fabric;<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|– Others:|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.15|Weaving combined with making-up including cutting<br>of fabric; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 742

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|62.16||
|– Fire-resistant<br>equipment of fabric<br>covered with foil of<br>aluminised<br>polyester:|Weaving combined with making-up including cutting<br>of fabric; or<br>Coating or laminating combined with making-up<br>including cutting of fabric, provided that the value of<br>non-originating uncoated or unlaminated fabric used<br>does not exceed 40 % of the EXW or 35 % of the<br>FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric: or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|62.17||
|– Embroidered:|Weaving combined with making-up including cutting<br>of fabric;<br>Production from unembroidered fabric, provided that<br>the value of non-originating unembroidered fabric<br>used does not exceed 40 % of the EXW or 35 % of<br>the FOB of the product; or<br>Making-up including cutting of fabric preceded by<br>printing (as standalone operation).|
|– Fire-resistant<br>equipment of fabric<br>covered with foil of<br>aluminised<br>polyester:|Weaving combined with making-up including cutting<br>of fabric; or<br>Coating or laminating combined with making-up<br>including cutting of fabric, provided that the value of<br>non-originating uncoated or unlaminated fabric used<br>does not exceed 40 % of the EXW or 35 % of the<br>FOB of the product.|
|– Interlinings for collars<br>and cuffs, cut out:|CTH, provided that the value of all the non-originating<br>materials used does not exceed 40 % of the EXW or<br>35 % of the FOB of the product.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric.|
|Chapter 63|Other made up textile articles; sets; worn clothing and<br>worn textile articles; rags|
|63.01-63.04||
|– Of felt, of nonwovens:|Nonwoven fabric formation combined with making-up<br>including cutting of fabric.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 743

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Others:||
|– – Embroidered:|Weaving or knitting or crocheting combined with<br>making-up including cutting of fabric; or<br>Production from unembroidered fabric (other than<br>knitted or crocheted), provided that the value of<br>non-originating unembroidered fabric used does not<br>exceed 40 % of the EXW or 35 % of the FOB of<br>the product.|
|– – Others:|Weaving, knitting or crocheting combined with<br>making-up including cutting of fabric.|
|63.05|Extrusion of man-made fibres or spinning of natural or<br>man-made staple fibres, combined with weaving or<br>with knitting and making-up including cutting of<br>fabric.|
|63.06||
|– Of nonwovens:|Nonwoven fabric formation combined with making-up<br>including cutting of fabric.|
|– Others:|Weaving combined with making-up including cutting<br>of fabric.|
|63.07|MaxNOM 40 % (EXW); or<br>RVC 65 % (FOB).|
|63.08|Each item in the set must satisfy the rule which would<br>apply to it if it were not included in the set; however,<br>non-originating articles may be incorporated, provided<br>that their total value does not exceed 15 % of the<br>EXW or FOB of the set.|
|63.09-63.10|CTH|
|SECTION XII|FOOTWEAR, HEADGEAR, UMBRELLAS, SUN<br>UMBRELLAS, WALKING-STICKS, SEAT-STICKS,<br>WHIPS, RIDING-CROPS AND PARTS THEREOF;<br>PREPARED FEATHERS AND ARTICLES MADE<br>THEREWITH; ARTIFICIAL FLOWERS; ARTICLES<br>OF HUMAN HAIR|
|Chapter 64|Footwear, gaiters and the like; parts of such articles|
|64.01-64.06|CC;<br>CTH except from headings 64.01 to 64.05 and from<br>assemblies of uppers affixed to inner soles of<br>subheading 6406.90 and MaxNOM 50 % (EXW); or<br>CTH except from headings 64.01 to 64.05 and from<br>assemblies of uppers affixed to inner soles of<br>subheading 6406.90 and RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 744

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>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,<br>whips, riding-crops and parts thereof|
|66.01-66.03|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 67|Prepared feathers and down and articles made of<br>feathers or of down; artificial flowers; articles of<br>human hair|
|67.01-67.04|CTH|
|SECTION XIII|ARTICLES OF STONE, PLASTER, CEMENT,<br>ASBESTOS, MICA OR SIMILAR MATERIALS;<br>CERAMIC<br>PRODUCTS;<br>GLASS<br>AND<br>GLASSWARE|
|Chapter 68|Articles of stone, plaster, cement, asbestos, mica or<br>similar materials|
|68.01-68.15|CTH;<br>MaxNOM 70 % (EXW); or<br>RVC 35 % (FOB).|
|Chapter 69|Ceramic products|
|69.01-69.14|CTH|
|Chapter 70|Glass and glassware|
|70.01-70.05|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|70.06||
|– Coated<br>glass-plate<br>substrates:|CTH; or<br>Production from non-coated glass-plate substrate of<br>heading 70.06.|
|– Others:|CTH except from headings 70.02 to 70.05.|
|70.07 ( 1 ) -70.09|CTH;<br>MaxNOM 50 % (EXW); or<br>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 — 01.02.2022 — 002.001 — 745

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Glass and glassware,<br>container made of<br>glass:|CTH; however, non-originating materials of heading<br>70.10 may be used, provided that their total value<br>does not exceed 15 % of the EXW or the FOB of<br>the product.|
|– Others:|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|70.11|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|70.13|CTH; however, non-originating materials of heading<br>70.13 may be used provided that their total value<br>does not exceed 15 % of the EXW or the FOB of<br>the product.|
|70.14-70.17|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|7018.10|CTH|
|7018.20|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|7018.90|CTH|
|70.19-70.20|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XIV|NATURAL OR CULTURED PEARLS, PRECIOUS<br>OR<br>SEMI-PRECIOUS<br>STONES,<br>PRECIOUS<br>METALS,<br>METALS<br>CLAD<br>WITH PRECIOUS<br>METAL, AND ARTICLES THEREOF; IMITATION<br>JEWELLERY; COIN|
|Chapter 71|Natural or cultured pearls, precious or semi-precious<br>stones, precious metals, metals clad with precious<br>metal, and articles thereof; imitation jewellery; coin|
|71.01|CC|
|71.02-71.04|CTSH|
|71.05|CTH|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 746

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|71.06||
|– Unwrought:|CTH except from headings 71.06, 71.08 and 71.10;<br>Electrolytic, thermal or chemical separation of precious<br>metals of headings 71.06, 71.08 and 71.10; or<br>Fusion or alloying of precious metals of headings<br>71.06, 71.08 and 71.10 with each other or with base<br>metals or purification.|
|– Semi-manufactured<br>or in powder form:|Production from unwrought precious metals.|
|71.07||
|– Metals<br>clad<br>with<br>precious<br>metals,<br>semi-manufactured:|Production from metals clad with precious metals,<br>unwrought.|
|– Others:|CTH|
|71.08||
|– Unwrought:|CTH except from headings 71.06, 71.08 and 71.10;<br>Electrolytic, thermal or chemical separation of precious<br>metals of headings 71.06, 71.08 and 71.10; or<br>Fusion or alloying of precious metals of headings<br>71.06, 71.08 and 71.10 with each other or with base<br>metals or purification.|
|– Semi-manufactured<br>or in powder form:|Production from unwrought precious metals.|
|71.09||
|– Metals<br>clad<br>with<br>precious<br>metals,<br>semi-manufactured:|Production from metals clad with precious metals,<br>unwrought.|
|– Others:|CTH|
|71.10||
|– Unwrought:|CTH except from headings 71.06, 71.08 and 71.10;<br>Electrolytic, thermal or chemical separation of precious<br>metals of headings 71.06, 71.08 and 71.10; or<br>Fusion or alloying of precious metals of headings<br>71.06, 71.08 and 71.10 with each other or with base<br>metals or purification.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 747

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|– Semi-manufactured<br>or in powder form:|Production from unwrought precious metals.|
|71.11||
|– Metals<br>clad<br>with<br>precious<br>metals,<br>semi-manufactured:|Production from metals clad with precious metals,<br>unwrought.|
|– Others:|CTH|
|71.12|CTH|
|71.13-71.17|CTH except from headings 71.13 to 71.17;<br>MaxNOM 50 % (EXW); or<br>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 — 01.02.2022 — 002.001 — 748

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|73.04-73.06|CC except from headings 72.13 to 72.17, 72.21 to<br>72.23 and 72.25 to 72.29.|
|73.07||
|– Tube or pipe fittings<br>of stainless steel:|CTH except from forged blanks of heading 72.07;<br>however, non-originating forged blanks of heading<br>72.07 may be used provided that their value does not<br>exceed 50 % of the EXW or 45 % of the FOB of the<br>product.|
|– Others:|CTH|
|73.08|CTH except from subheading 7301.20;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|7309.00-7315.19|CTH|
|7315.20|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|7315.81-7319.90|CTH|
|7320.10|CTH;<br>MaxNOM 50 % (EXW); or<br>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<br>CTH and RVC 55 % (FOB).|
|76.07|CTH except from heading 76.06.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 749

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|7608.10-7616.91|CTH and MaxNOM 50 % (EXW); or<br>CTH and RVC 55 % (FOB).|
|7616.99|CTH;<br>MaxNOM 50 % (EXW); or<br>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;<br>MaxNOM 50 % (EXW); or<br>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<br>Production from non-originating materials of any<br>heading by the use of refining, smelting or thermal<br>metal forming.|
|Chapter 82|Tools, implements, cutlery, spoons and forks, of base<br>metal; parts thereof of base metal|
|8201.10-8205.70|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8205.90|CTH; however, non-originating tools of heading 82.05<br>may be incorporated into the set, provided that their<br>total value does not exceed 15 % of the EXW or the<br>FOB of the set.|
|82.06|CTH except from headings 82.02 to 82.05; however,<br>non-originating tools of headings 82.02 to 82.05 may<br>be incorporated into the set, provided that their total<br>value does not exceed 15 % of the EXW or the FOB<br>of the set.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 750

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|82.07-82.15|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 83|Miscellaneous articles of base metal|
|83.01-83.11|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XVI|MACHINERY AND MECHANICAL APPLIANCES;<br>ELECTRICAL EQUIPMENT; PARTS THEREOF;<br>SOUND<br>RECORDERS<br>AND<br>REPRODUCERS,<br>TELEVISION IMAGE AND SOUND RECORDERS<br>AND<br>REPRODUCERS,<br>AND<br>PARTS<br>AND<br>ACCESSORIES OF SUCH ARTICLES|
|Chapter 84|Nuclear reactors, boilers, machinery and mechanical<br>appliances; parts thereof|
|84.01-84.06|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.07-84.08 ( 2 )|MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.09-84.24|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.25-84.30|CTH except from heading 84.31;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.31-84.43|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.44-84.47|CTH except from heading 84.48;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.48-84.55|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.56-84.65|CTH except from heading 84.66;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

_____________ ( [2] ) For headings 84.07 to 84.08, see also Appendix 3-B-1.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 751

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|84.66-84.68|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.70-84.72|CTH except from heading 84.73;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|84.73-84.87|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 85|Electrical machinery and equipment and parts thereof;<br>sound recorders and reproducers, television image and<br>sound recorders and reproducers, and parts and<br>accessories of such articles|
|85.01-85.02|CTH except from heading 85.03;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.03-85.18|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.19-85.21|CTH except from heading 85.22;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.22-85.23|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.25-85.28|CTH except from heading 85.29;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.29-85.34|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.35-85.37|CTH except from heading 85.38;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.38-85.39|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 752

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|8540.11-8540.12|CTSH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8540.20-8540.99|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8541.10-8541.60|CTSH;<br>Non-originating materials used undergo a diffusion;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8541.90|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8542.31-8542.39|CTSH;<br>Non-originating materials used undergo a diffusion;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8542.90-8543.90|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8544.11-8544.60|CTH except from headings 74.08, 74.13, 76.05 and<br>76.14;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|8544.70|CTH except from headings 70.02 and 90.01;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|85.45-85.48|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XVII|VEHICLES, AIRCRAFT, VESSELS AND ASSOCI­<br>ATED TRANSPORT EQUIPMENT|
|Chapter 86|Railway or tramway locomotives, rolling-stock and<br>parts thereof; railway or tramway track fixtures and<br>fittings and parts thereof; mechanical (including<br>electro-mechanical) traffic signalling equipment of all<br>kinds|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 753

|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|86.01-86.09|CTH except from heading 86.07;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 87|Vehicles other than railway or tramway rolling-stock,<br>and parts and accessories thereof|
|87.01 -87.07 ( 3 )|MaxNOM 45 % (EXW); or<br>RVC 60 % (FOB).|
|87.08 ( 4 )|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|87.09-87.11|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|87.12|MaxNOM 45 % (EXW); or<br>RVC 60 % (FOB).|
|87.13-87.16|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 88|Aircraft, spacecraft, and parts thereof|
|88.01-88.05|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 89|Ships, boats and floating structures|
|89.01-89.08|CTH except from hull(s) of heading 89.06;<br>MaxNOM 40 % (EXW); or<br>RVC 65 % (FOB).|
|SECTION XVIII|OPTICAL,<br>PHOTOGRAPHIC,<br>CINEMATO­<br>GRAPHIC, MEASURING, CHECKING, PRECISION,<br>MEDICAL OR SURGICAL INSTRUMENTS AND<br>APPARATUS;<br>CLOCKS<br>AND<br>WATCHES;<br>MUSICAL<br>INSTRUMENTS;<br>PARTS<br>AND<br>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**

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|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|Chapter 90|Optical, photographic, cinematographic, measuring,<br>checking, precision, medical or surgical instruments<br>and apparatus; parts and accessories thereof|
|9001.10-9001.40|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|9001.50|CTH;<br>Production in which one of the following operations is<br>made:<br>— surfacing of the semi-finished lens into a finished<br>ophthalmic lens with optical corrective power<br>meant to be mounted on a pair of spectacles; or<br>— coating of the lens through appropriated treatments<br>to improve vision and ensure protection of the<br>wearer;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|9001.90-9033.00|CTH except from heading 96.20;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 91|Clocks and watches and parts thereof|
|9101.11-9113.20|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|9113.90|CTH|
|91.14|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 92|Musical instruments; parts and accessories of such<br>articles|
|92.01-92.09|MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XIX|ARMS<br>AND<br>AMMUNITION;<br>PARTS<br>AND<br>ACCESSORIES THEREOF|
|Chapter 93|Arms and ammunition; parts and accessories thereof|

**▼B**

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|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|93.01-93.07|MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XX|MISCELLANEOUS MANUFACTURED ARTICLES|
|Chapter 94|Furniture; bedding, mattresses, mattress supports,<br>cushions and similar stuffed furnishings; lamps and<br>lighting fittings, not elsewhere specified or included;<br>illuminated signs, illuminated name-plates and the<br>like; prefabricated buildings|
|9401.10-9401.80|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|9401.90|CC|
|94.02-94.06|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 95|Toys,<br>games<br>and<br>sports<br>requisites;<br>parts<br>and<br>accessories thereof|
|95.03-95.05|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|95.06||
|– Golf<br>clubs<br>and<br>parts thereof:|CTH; however non-originating roughly-shaped blocks<br>for making golf-club heads may be used.|
|– Others:|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|95.07-95.08|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|Chapter 96|Miscellaneous manufactured articles|
|96.01|CC|
|96.02-96.04|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|

**▼B**

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|Column 1<br>Harmonized System clas­<br>sification (2017) including<br>specific description|Column 2<br>Product specific rule of origin|
|---|---|
|96.05|Each item in the set shall satisfy the rule which would<br>apply to it if it were not included in the set, provided<br>that non-originating articles may be incorporated,<br>provided that their total value does not exceed 15 %<br>of the EXW or the FOB of the set.|
|96.06-96.20|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB).|
|SECTION XXI|WORKS OF ART, COLLECTORS' PIECES AND<br>ANTIQUES|
|Chapter 97|Works of art, collectors' pieces and antiques|
|97.01-97.06|CTH|

**▼B**

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_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 products of
headings 84.07 and 84.08 and headings 87.01 to 87.08 with the information
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 vehicles 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 this Agreement,
and with respect to each subsequent year, the twelve-month period after the
end of the previous year.

2. For vehicles of heading 87.03, each Party shall apply the following rule:

|From the first year until the end of<br>the third year|From the fourth year until the end<br>of the sixth year|From the beginning of the seventh<br>year|
|---|---|---|
|MaxNOM 55 % (EXW); or<br>RVC 50 % (FOB)|MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB)|MaxNOM 45 % (EXW); or<br>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 and does not
apply to products incorporated into a complete vehicle as materials in the
exporting Party:

(a) For parts of vehicles of headings 84.07 and 84.08, each Party shall apply

|the following rule:|Col2|
|---|---|
|From the first year until the end of the<br>third year|From the beginning of the fourth year|
|MaxNOM 60 % (EXW); or<br>RVC 45 % (FOB)|MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB)|

(b) For parts of vehicles of headings 87.06 and 87.07, each Party shall apply

|the following rule:|Col2|
|---|---|
|From the first year until the end of the<br>fifth year|From the beginning of sixth year|
|MaxNOM 55 % (EXW); or<br>RVC 50 % (FOB)|MaxNOM 45 % (EXW); or<br>RVC 60 % (FOB)|

|For parts of vehicles of heading following rule:|87.08, each Party shall apply the|
|---|---|
|From the first year until the end of the<br>third year|From the beginning of the fourth year|
|CTH;<br>MaxNOM 60 % (EXW); or<br>RVC 45 % (FOB)|CTH;<br>MaxNOM 50 % (EXW); or<br>RVC 55 % (FOB)|

**▼B**

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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 origin of Column 2
in Annex 3-B applicable to motor vehicles of subheadings 8703.21 to
8703.90, a material listed in Column (i) in the table below used in the
production of those motor vehicles shall be considered originating 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 down in Column
(ii) in the table below, is carried out in a Party.

|Col1|Table|
|---|---|
|Column (i)<br>Harmonized System Classification (2017) including<br>specific description ( 1 )|Column (ii)<br>Related production process|
|7007.11|Tempering<br>of<br>a <br>non-originating<br>material<br>provided<br>that<br>non-originating materials of heading 70.07 are not used.|
|7007.21|Tempering or laminating of a non-originating material provided that<br>non-originating materials of heading 70.07 are not used.|
|8707.10<br>– Bodies in white ( 2 ) in steel, for the motor<br>vehicles<br>of<br>subheadings<br>8703.21<br>to<br>8703.90|Production from non-originating semi-finished steel products of<br>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 shall be<br>moulded or stamped.|

_____________ ( [1] ) Where a specific description of a material is included in Column (i), the related production process in Column (ii) applies only
to that material.

( [2] ) For the purposes of this Section, ‘bodies in white’ means bodies 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 far as they fulfil the same function as the parts listed above, shall
also be made in steel.

**▼B**

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|Column (i)<br>Harmonized System Classification (2017) including<br>specific description (1 )|Column (ii)<br>Related production process|
|---|---|
|8708.29<br>– Body stampings (not including parts<br>thereof)<br>– Door assemblies (not including parts<br>thereof)|All non-originating materials shall be moulded or stamped.<br>All non-originating materials used to produce door skin or insole<br>panel shall be moulded or stamped; and<br>all non-originating door parts used shall be assembled; and<br>non-originating materials of heading 87.08 shall not be used.|
|8708.50<br>– Drive-axles with differential, whether or<br>not provided with other transmission<br>components<br>– Non-driving axles (not including parts<br>thereof)|Drive shaft and differential gears are produced from non-originating<br>flat-rolled metal; and<br>non-originating materials of heading 87.08 shall not be used.<br>Non-driving axles are produced from non-originating flat-rolled<br>metal; and<br>non-originating materials of heading 87.08 shall not be used.|

2. The application of paragraph 1 is without prejudice to the application 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 Agreement, the Parties
shall, on request of either Party on the basis of available information, 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, based on facts and
not merely on allegation, conjecture or remote possibility, there 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 domestic
production, or

(b) of changes in patterns of sourcing after the entry into force of this
Agreement which have had a negative effect on competition for
domestic producers of directly competitive products in the requesting
Party.

3. The Parties shall consult with a view to establishing the accuracy of the facts
and identifying appropriate measures relating to the implementation of Section
3. Such measures shall not result in an expansion of the application of
Section 3.

4. For greater certainty, in case of disagreement between the Parties on the
application of this Section, a Party may have recourse to dispute settlement
under Chapter 21.

**▼B**

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SECTION 5

Relation with third countries

The Parties may decide that some or all materials of headings 84.07, 85.44 and
87.08 of the Harmonized System originating in a third country used in the
production in a Party of a product of heading 87.03 of the Harmonized
System are considered as originating materials under this Agreement, 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 implementation of this
Section and that Party notifies the other Party of the arrangement; and

(c) the Parties agree on any other applicable conditions.

**▼B**

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_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 product 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-originating materials
used; and

(d) a statement by the supplier that the elements of information referred to in
paragraphs (a) to (c) are accurate and complete, the date on which the
statement is provided, and printed name and address of the supplier.

**▼B**

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_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 laws and regulations of
the exporting Party. If the statement on origin is handwritten, it shall be written in
ink in printed characters. The statement on origin shall be drawn up in accordance
with the respective footnotes. The footnotes do not have to be reproduced.

Japanese version

Bulgarian version

(Период: от . . . . . . . . . . . . . . . . . . . . . . . . . . . . до . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( [1] ))

Износителят на продуктите, обхванати от този документ (износител
№ . . . . . . . . . . . . . . ( [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**

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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 vývozce . . .
( [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 toepassing is
(referentienr. exporteur . . . . . . . . . . . . . . . . . . . . . . . . . . ( [4] )) verklaart dat, behoudens
uitdrukkelijke andersluidende vermelding, deze producten van preferentiële
oorsprong zijn uit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( [5] ).

**▼B**

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(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, these 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 viitenumber ( [3] ))
kinnitab, et välja arvatud selgelt osutatud juhtudel on need tooted sooduspäri­
toluga ( [4] ).

(Kasutatud päritolukriteeriumid ( [5] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Koht ja kuupäev ( [1] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Eksportija nimi suurtähtedega)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finnish version

(. . . . . . . . . . . . . . . . . . . . . . . . . . . . ja . . . . . . . . . . . . . . . . . . . . . . . . . . . . välinen aika ( [2] ))

Tässä asiakirjassa mainittujen tuotteiden viejä (viejän viitenumero ( [3] )) ilmoittaa,
että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeu­
tettuja . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . alkuperätuotteita ( [4] ).

(Käytetyt alkuperäkriteerit ( [5] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 765

(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 produits
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] ))

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(Επωνυμία του εξαγωγέα ολογράφως)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 766

Hungarian version

(Időszak: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -tól . . . . . . . . . . . . . . . . . . . . . . . . . . . . -ig ( [1] ))

A jelen okmányban szereplő áruk exportőre (az exportőr azonosító száma ( [2] ))
kijelentem, hogy egyértelmű eltérő jelzés hiányában az áruk preferenciális . ( [3] )
származásúak.

(Alkalmazott származási feltételek ( [4] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Hely és dátum ( [5] ))

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(Az exportőr nyomtatott neve)

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Italian version

(Periodo: dal . . . . . . . . . . . . . . . . . . . . . . . . . . . . al . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( [1] ))

L'esportatore delle merci contemplate nel presente documento(numero 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 (eksportētāja 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 — 01.02.2022 — 002.001 — 767

(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 referencyjny
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 presente 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 — 01.02.2022 — 002.001 — 768

(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 výrobky 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. izvoznika . . . . ( [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 documento (número de
referencia del exportador . . . . . . . . . . . . . . . . . . . . . ( [2] )) declara que, excepto donde
se indique claramente lo contrario, estos productos son de origen
preferencial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( [3] ).

(Criterios de origen aplicados ( [4] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Lugar y fecha ( [5] ))

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Nombre impreso del exportador)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 769

Swedish version

(Period: Från den . . . . . . . . . . . . . . . . . . . . . . . till den . . . . . . . . . . . . . . . . . . . . . . . ( [1] ))

Exportören av de varor som omfattas av detta dokument (exportörens 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 shipments of identical originating
products within the meaning of subparagraph 5(b) of Article 3.17, 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 indicated. Where a period is not
applicable, the field can be left blank.
( [2] ) Indicate the reference number through which the exporter is identified. 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, this will be the Japan
Corporate Number. Where the exporter has not been assigned a number, this field may
be left blank.
( [3] ) Indicate the origin of the product; the European Union or Japan.
( [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 specific
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 minimum
regional value content rule;
‘3’ for a specific production process rule; or
‘4’ in case of application of the provisions of Section 3 of Appendix 3B-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 — 01.02.2022 — 002.001 — 770

_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 originating 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 conclusion of
an agreement in the form of an exchange of letters between the European
Economic Community and the Principality of Andorra, the Principality of
Andorra 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**

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_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 Agreement on Cooperation
and Customs Union between the European Economic Community and the
Republic of San Marino, done at Brussels on 16 December 1991, the
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**

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_ANNEX 6_

FOOD ADDITIVES

The Parties, in furtherance of Chapter 6, recognise the importance 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 available on an
official website, free of charge, the Parties are encouraged to make those
guidelines available in English. On request of a Party, the other Party will
consider translating a specific guideline in English if possible.

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 their scope, defi­
nitions and principles, as well as the risk assessments of the international
bodies, on food additives, enzymes, processing aids or nutrients, 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 other Party conducts
the approval procedure according to the standard processing period, each
Party undertakes that:

(a) the authorisation of food additives is conducted and completed without
undue delay; and

(b) the standard processing period of each procedure for the approval of a
food additive is published.

5. If their respective approval procedures for food additives undergo significant
changes, the Parties shall apply the procedures set out in Article 6.11.

6. Nothing in this Annex shall be construed as preventing the Parties from
establishing, maintaining, amending or modifying their respective 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 in conformity
with the relevant provisions of Chapter 6.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 773

_ANNEX 8-A_

REGULATORY COOPERATION ON FINANCIAL REGULATION

Regulatory cooperation

1. The Parties shall work together bilaterally and in international bodies with
the objective of further strengthening global financial stability, fair and
efficient markets and the protection of investors, depositors, policy-holders
or persons to whom a fiduciary duty is owed by a financial service supplier
(hereinafter referred to in this Annex as ‘regulatory cooperation’).

2. In their regulatory cooperation, the Parties shall base themselves on the
principles and prudential standards agreed at multilateral level 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 financial services,
which shall also include accounting and auditing frameworks, unless
otherwise agreed by the Parties.

4. This Annex shall be without prejudice to the distribution and exercise of
competences of regulatory and supervisory authorities of the Parties. The
Parties recognise that their regulatory cooperation should be based 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 internationally
agreed standards for regulation and supervision in the area of financial
services are implemented and applied in its territory. Those internationally
agreed standards are, _inter alia_, the standards and principles issued by the
Basel Committee on Banking Supervision, the International Association of
Insurance Supervisors, the International Organization of Securities
Commissions, and the Financial Stability Board.

6. The Parties shall make their best endeavours to achieve mutual compatibility
of their respective regulatory and supervisory frameworks for financial
services in a way that supports the objectives referred to in
paragraphs 1 and 2.

7. Without prejudice to its own legislative processes, each Party shall make its
best endeavours to offer the other Party an opportunity to be informed at an
early stage and to provide comments on its planned regulatory initiatives 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 each other's rules and
supervision. The foregoing shall be without prejudice to each Party's right to
assess, on the basis of its own rules, in particular criteria for 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 provide for effective
supervision and enforcement of rules for implementing internationally agreed
standards or any other rules, in particular in the areas where one of the
Parties relies on the regulatory and supervisory framework of the other Party.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 774

10. Each Party shall, in the process of formulating its planned regulatory
initiatives in the area of financial services, give due consideration to the
impacts of that initiative on market operators and the jurisdiction of the
other Party.

11. Each Party shall examine a measure which has been brought to 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 application and
enforcement of its own rules, if rules and supervision of the other Party are
no longer equivalent in outcome, if the other Party fails to enforce its rules
effectively or if there is insufficient cooperation of the other Party in the
supervision of financial institutions. The Parties shall consult 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 between the
Parties. In particular, the forum takes stock of progress and undertakes
forward planning of regulatory cooperation. The forum shall observe 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 financial
services regulatory issues. Without prejudice to the right of each Party to
decide on the composition of its representation in the forum, each Party may
request the other Party to invite representatives from other financial regu­
latory or supervisory authorities within the territory of the other Party with a
view to contributing to the forum's discussions and preparatory work in
matters related to the activity of those financial regulatory or supervisory
authorities. The other Party should give positive consideration to such
request.

16. The meetings of the forum will be co-chaired by senior officials 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 examine
specific issues.

18. The meetings of the forum shall be held alternately in Tokyo, Japan and in
Brussels, Belgium, at least once a year, and whenever the members of the
forum consider it necessary.

Framework for regulatory cooperation

19. The forum shall develop and apply a framework for regulatory 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 each Party;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 775

(b) guidelines on reliance on each other's regulatory and supervisory
framework, if possible adapted for each specific area of financial
regulation;

(c) a procedure for examining a measure referred to in paragraph 11 which
has been brought to a Party's attention by a specific request of the other
Party;

(d) guidelines on the governance of the forum;

(e) a process for the technical mediation referred to in paragraphs 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 supervision and
enforcement.

Technical mediation

22. The provisions of this Annex shall not be subject to dispute settlement under
Chapter 21.

23. Without prejudice to paragraph 22, each Party may request in writing the
other Party to initiate a process of technical mediation with respect 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 pursuant to
paragraph 23, the forum shall establish a working group for technical
mediation. That working group shall be composed of representatives of
each Party and shall be chaired by a mediator with relevant expertise 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 forum.

26. The Parties shall act in good faith in any attempt to resolve any dispute
arising under this Annex.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 776

_ANNEX 8-B_

SCHEDULES FOR CHAPTER 8

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 777

_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 existing
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 rights 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 reservation is taken;

(b) ‘sub-sector’ refers to the specific sector in which the reservation 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 expressly
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 maintaining the
measure for which a reservation is taken;

(f) ‘measures’ identifies the laws or other measures as qualified, where
indicated, by the ‘description’ element for which the reservation is
taken. A ‘measure’ cited in the ‘measures’ element:

(i) means the measure as amended, continued or renewed as of the date
of entry into force of this Agreement;

(ii) includes any subordinate measure adopted or maintained under the
authority of and consistent with the measure; and

(iii) includes any laws or other measures which implement a directive at
Member State level; and

(g) ‘description’ sets out the non-conforming aspects of the existing measure
for which the reservation is taken. It may also set out commitments for
liberalisation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 778

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 taken. To the
extent that:

(a) the ‘measures’ element is qualified by a liberalisation commitment from
the ‘description’ element the ‘measures’ element as so qualified shall
prevail over all other elements; and

(b) the ‘measures’ element is not so qualified the ‘measures’ element shall
prevail over other elements unless a discrepancy between the ‘measures’
element and the other elements considered in their totality is so
substantial and material that it would be unreasonable to conclude that
the ‘measures’ element prevails, in which case the other elements shall
prevail to the extent of that discrepancy.

5. For the purposes of the Schedule of the European Union, ‘ISIC Rev. 3.1’
means the International Standard Industrial Classification of All Economic
Activities as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, No.4, ISIC Rev. 3.1, 2002.

6. A reservation taken at the level of the European Union applies to a measure
of the European Union, to a measure of a Member State of the European
Union at the central level or to a measure of a government within 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 central,
regional or local level within that Member State. For the purposes of the
reservations of Belgium, the central level of government covers the federal
government 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.

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 only relevant
in the context of trade relations between the European Union and its Member
States with Japan. It does not affect the rights and obligations of the Member
States under European Union law.

8. The list of reservations 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 service obligations, the need to have recognised qualifi­
cations in regulated sectors, the need to pass specific examinations, 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 obligation 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, pursuant to the
TFEU, or to any measure adopted pursuant to that Treaty, including 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 registered
office, central administration or principal place of business in a
Member State.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 779

Such national treatment is granted to juridical persons which are constituted
or organised under the law of a Member State or the European Union and
have their registered office, central administration or principal 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 constitute a market
access limitation within the meaning of Articles 8.7 and 8.15 for:

(a) a measure requiring the separation of the ownership of infrastructure
from the ownership of the goods or services provided through that 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 ensure fair
competition;

(c) a measure seeking to ensure the conservation and protection of natural
resources and the environment, including a limitation on the availability,
number and scope of concessions granted, and the imposition of a
moratorium or ban;

(d) a measure limiting the number of authorisations granted because of
technical or physical constraints, for example telecommunications
spectra and frequencies; or

(e) a measure requiring that a certain percentage of the shareholders,
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 Chapter 8,
pursuant to subparagraph 2(a) of Article 8.14.

12. The following abbreviations are used in the list of reservations 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 — 01.02.2022 — 002.001 — 780

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 except health related)

Reservation No. 3 – Professional services (health related professions 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 services

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 781

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 European
Union and having their registered office, central administration or principal
place of business within the European Union, including those established 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. Such treatment
is not accorded to branches or agencies of companies or firms established
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 principal 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 Union and
which shall continue to apply.

_Measures:_

**EU** : Treaty on the Functioning of the European Union.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

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 providing health,
social or education services (CPC 93, 92), may prohibit or impose limitations
on the ownership of such interests or assets, and on the ability 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 other disposition,
any Member State of the European Union may adopt or maintain any
measure relating to the nationality of senior management or members of
the boards of directors, as well as any measure limiting the number of
suppliers.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 782

For the purposes of this reservation:

(i) any measure maintained or adopted after the date of entry into force of
this Agreement that, at the time of the sale or other disposition, 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 be an
existing measure; and

(ii) ‘state enterprise’ means an enterprise owned or controlled through
ownership interests by any Member State of the European Union and
includes an enterprise established after the date of entry into force of this
Agreement solely for the purposes of selling or disposing of equity
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 (EEA)
corporations must appoint at least one person responsible for its represen­
tation who is resident in Austria. Executives (managing directors, natural
persons) responsible for the observance of the Austrian Trade Act (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 legislation of a
Member State of the European Union or of the Member State of the EEA,
may conduct business and pursue activities if established in the 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 registered with
Bulgarian Chamber of Commerce and Industry and may not engage in
economic activity but are only entitled to advertise their owner 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 legal capacity.
The residence of at least one director of a branch must be in EEA or in the

Swiss Confederation.

_Measures:_

**EE** : Äriseadustik (Commercial Code) § 385.

**▼B**

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In **FI** : At least one of the partners in a general partnership or of general
partners in a limited partnership needs to have residency in the EEA or, if
the partner is a juridical person, be domiciled (no branches allowed) in the
EEA. Exemptions may be granted by the registration authority.

To carry on trade as a private entrepreneur, residency in the EEA is required.

If a foreign organisation from a country outside the EEA intends to carry on
a business or trade by establishing a branch in Finland, a trade permit is
required.

Residency in the EEA is required for at least one of the ordinary and one of
the deputy members of the board of directors and for the managing director.
Company exemptions may be granted by the registration authority.

_Measures:_

**FI** : Laki elinkeinon harjoittamisen oikeudesta (Act on the Right to Carry on
a Trade) (122/1919), s. 1;

Osuuskuntalaki (Co-Operatives Act) 1488/2001;

Osakeyhtiölaki (Limited Liabilities Company Act) (624/2006); and

Laki luottolaitostoiminnasta (Act on Credit Institutions) (121/2007).

In **SE** : A foreign company, which has not established a legal entity in
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, must reside in
the EEA. A natural person not resident in the EEA, who conducts
commercial operations in Sweden, shall appoint and register a resident rep­
resentative responsible for the operations in Sweden. Separate accounts shall
be kept for the operations in Sweden. The competent authority may in
individual cases grant exemptions from the branch and residency
requirements. Building projects with duration of less than a year,
conducted by a company located or a natural person residing outside the
EEA, are exempted from the requirements of establishing a branch or
appointing a resident representative.

A Swedish limited liability company may be established by a natural person
resident within the EEA, by a Swedish legal person or by a legal 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 owners with
unlimited personal liability are resident within the EEA. Founders outside the
EEA may apply for permission from the competent authority.

For limited liability companies and co-operative economic associations, 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 vice-managing
director, and at least one of the persons authorised to sign for 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 society's
representatives reside in Sweden, the board must appoint and register a
person resident in Sweden, who has been authorised to receive servings
on behalf of the company or society.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 784

Corresponding conditions prevail for establishment of all other types of legal
entities.

_Measures:_

**SE** : Lag om utländska filialer m.m (Foreign Branch Offices Act) (1992:160);

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 the
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 nationality
provided that the total number of third country nationals employed 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 European
Economic Area or of the Swiss Confederation hired on an employment
contract. Third country nationals cannot be employed on positions 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, National

treatment:

In **PL** : The scope of operations of a representative office may only
encompass advertising and promotion of the foreign parent company rep­
resented by the office. For all sectors except legal services, non-European
Union investors may undertake and conduct economic activity only 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 (general 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 — 01.02.2022 — 002.001 — 785

In **AT** (applies to the regional level of government): The acquisition,
purchase and rental or leasing of real estate by non-European Union
natural persons and enterprises requires authorisation by the competent
regional authorities (Länder). Authorisation will only be granted if the
acquisition is considered to be in the public (in particular economic, 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 natural
persons having permanent residency in the Czech Republic and enterprises
established in the Czech Republic.

Specific rules apply to agricultural and forest land under state
ownership. State agricultural land can be acquired only by Czech nationals,
by municipalities and by public universities (for training and research). Legal
persons (regardless of the form or place of residence) can acquire 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 forests.

_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 from the
Ministry of Justice to acquire title to real property in Denmark. This also
applies for legal persons that are not registered in Denmark. For 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 for the business
activities of the purchaser.

Permission is also required if the applicant is going to use the real property
as a secondary dwelling. Such permission will only be granted if the
applicant through an overall and concrete assessment is regarded to have
particular strong ties to Denmark.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 786

Permission under the Acquisition Act is only granted for the acquisition of a
specific real property.

Specifically, acquisition of agricultural land by natural or legal persons is
also governed by the Danish Agricultural Holdings Act, which imposes
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 in 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 September 1995); and

Agricultural Holdings Act (Consolidation Act No. 26 of 14 January 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. Agricultural 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 and 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, National treatment
and Cross-border trade in services – Market access, National treatment

In **CY** : Cypriots or persons of Cypriot origin, as well as nationals of 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 premises 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 Ministers shall be
subject to such terms, limitations, conditions and criteria which are set by
Regulations made by the Council of Ministers and approved by the 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 spouses 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 — 01.02.2022 — 002.001 — 787

In **EL** : For foreign natural or legal persons, discretionary permission from
the Ministry of Defence is needed for acquisition of real estate in the border
regions either directly or through equity participation in a company which is
not listed in the Greek Stock Exchange and which owns real estate in those
regions, or any change in the persons of the stockholders of such 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 ministerial
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 obtaining
authorisation from the appropriate administrative authority responsible 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 Agricultural 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 with 25
per cent (or more) of non-European Union shareholding must obtain an
authorisation from the competent authority (Minister responsible for
Finance) to buy immovable property for commercial or business
purposes. The competent authority will determine whether the proposed
acquisition represents a net benefit to the Maltese economy.

_Measures:_

**MT** : Immovable Property (Acquisition by Non-Residents) Act (Cap. 246);
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 foreigners
requires a permit. A permit is issued through an administrative decision by
a minister competent in internal affairs, with the consent of the 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, National
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 States of the
European Union:

(i) if more than 50 per cent of their equity capital is owned by 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 protection
of investments and which have been approved by the Latvian Parliament
before 31 December 1996;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 788

(iii)if more than 50 per cent of their equity capital is possessed by natural
persons and companies of third country with whom Latvia has
concluded bilateral agreements on promotion and reciprocal protection
of investments after 31 December 1996, if in those agreements the 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 possessed jointly by
persons referred to in subparagraphs (i) to (iii); or

(v) which are public joint stock companies, if their shares thereof are quoted
in the stock exchange.

Where Japan allows Latvian nationals and enterprises to purchase urban real
estate in their territories, Latvia will allow nationals and enterprises of Japan
to purchase urban real estate in Latvia under the same conditions 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 reciprocity.
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 Union 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 agri­
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 acquisition of
real estate.

_Measures:_

**DE** : Introductory Law to the Civil Code (Einführungsgesetz zum Bürger­
lichen Gesetzbuche, EGBGB).

In **ES** : Foreign investment in activities directly relating to real estate
investments for diplomatic missions by states that are not Member States
of the European Union requires an administrative authorisation from the
Spanish Council of Ministers, unless there is a reciprocal liberalisation
agreement in place.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 789

_Measures:_

**ES** : Royal Decree 664/1999 of 23 April 1999 relating to foreign investment.

**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 particular paragraph 9,
requirements to register with a Bar may include a requirement to having
obtained a law degree in the host country or equivalent, or having done
some training under supervision of a licensed lawyer, or requiring upon
membership an office or a post address within the Bar's jurisdiction. To
the extent those requirements are non-discriminatory, they are not listed.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **AT** : EEA or Swiss nationality as well as residency (commercial presence)
is required for the practice of legal services in respect of domestic (European
Union and Member State) law, including representation before courts. The
practice of legal services in respect of public international law and home
country law is only allowed on a cross-border basis. Only lawyers of EEA or
Swiss nationality are allowed to provide legal services through commercial
presence. Equity participation and shares in the operating result of any law
firm by foreign lawyers (who must be fully qualified in their home country)
is allowed up to 25 per cent; the rest must be held by fully qualified EEA or
Swiss lawyers and only the latter may exercise decisive influence 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 — 01.02.2022 — 002.001 — 790

In **BE** : Residency is required for full admission to the Bar, and necessary for
the practice of legal services in respect of Belgian domestic law, including
representation before courts. The residency requirement for a foreign lawyer
to obtain full admission to the Bar is at least six years from the date of
application for registration, three years under certain conditions. Requirement
to have a certificate issued by the Belgian Minister of Foreign Affairs under
which the national law or international convention allows reciprocity (reci­
procity condition). Representation before ‘the Cour de Cassation’ 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 practice of
legal services in respect of domestic (European Union and Member State)
law, including representation before courts, is reserved to nationals of a
Member State of the European Union or foreign nationals, who are
qualified lawyers and have obtained their diploma providing the capacity
to practice in a Member State of the European Union. Non-discriminatory
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 registered in
the Unified register of foreign lawyers. Enterprises must be registered in
Bulgaria as a lawyer partnership (‘advokatsko sadrujie’) or a law firm
(‘advokatsko drujestvo’). The name of the law firm may only include the
names of the registered partners. Foreign lawyers must be accompanied by a
Bulgarian lawyer for representation before courts. Permanent residency is
required for legal mediation services. In Bulgaria, full national 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 assistance 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 presence)
is required for the practice of legal services, including representation before
courts. Only advocates enrolled in the Bar may be partners or shareholders or
members of the board of directors in a law company in Cyprus. Nondiscriminatory legal form requirements apply.

_Measures:_

**CY** : Advocates Law (Chapter 2), as amended by laws number 42 of 1961, 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 1991, 9(I) of
1993, 56(I) of 1993, 83(I) of 1994, 76(I) of 1995, 103(I) of 1996, 79(I) of
2000, 31(I) of 2001, 41(I) of 2002, 180(I) of 2002, 117(I) of 2003, 130(I) of
2003, 199(I) of 2004, 264(I) of 2004, 21(I) of 2005, 65(I) of 2005, 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 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. For the practice of legal services in respect of
domestic (European Union and Member State) law, including representation
before courts, EEA or Swiss nationality and residency in Czech Republic is
required.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 791

_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 respect of domestic
law. Commercial presence is required in order to obtain full admission to the
Bar. Exemptions may be granted by the competent bar association. Foreign
lawyers (other than EEA and Swiss qualification) may only acquire a
minority share if they wish to have their commercial presence in the form
of an Anwalts-GmbH or Anwalts-AG. Foreign lawyers can offer legal
services in foreign law when they prove expert knowledge, registration is
required for legal services in Germany.

_Measures:_

**DE** : § 59e, § 59f, § 206 Bundesrechtsanwaltsordnung (BRAO; Federal
Lawyers Act);

Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland
(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 legal form
requirements apply. Furthermore, 90 per cent of shares of a Danish law
firm must be owned by lawyers with a Danish license, lawyers qualified
in a Member State of the European Union and registered in Denmark or
law firms registered in Denmark.

_Measures:_

**DK** : Lovbekendtgørelse nr. 1257 af 13. Oktober 2016 (Act No 1257 of
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 State) 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 seadustik (Code of
Civil Procedure);

halduskohtumenetluse seadus (Code of Administrative Court Procedure);

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 domestic (European
Union and Member State) law, including representation before courts.

Non-discriminatory legal form requirements apply.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 792

_Measures:_

**EL** : New Lawyers' Code n. 4194/2013.

In **ES** : EEA or Swiss nationality is required for the practice of legal services
in respect of domestic (European Union and Member State) law, including
representation before courts. The competent authorities may grant nationality
waivers. Non-discriminatory legal form requirements apply.

_Measures:_

**ES** : Estatuto General de la Abogacía Española, aprobado por Real Decreto
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’ or 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; and

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 French domestic law,
including representation before courts. Non-discriminatory legal form
requirements apply. In a law firm providing services in respect of French
or European Union law, shareholding and voting rights may be subject to
quantitative restrictions related to the professional activity of the
partners. Representation before ‘the Cour de Cassation’ and ‘Conseil
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 legal
services in respect of domestic (European Union and Member State) law,
including representation before courts. In proceedings involving international
law, parties may be represented before arbitration courts and _ad hoc_ courts
by foreign lawyers who are members of their home country bar association.

_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 domestic (European
Union and Member State) law, including representation before courts.

Foreign lawyers may provide legal advice on home country and international
law in partnership with a Hungarian attorney or a law firm. Commercial
presence should take the form of partnership with a Hungarian barrister
(ügyvéd) or a barrister's office (ügyvédi iroda).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 793

_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 representation 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 State) law,
including representation before courts. Non-discriminatory legal form
requirements apply.

_Measures:_

**IT** : Royal Decree 1578/1933, Article 17 law on the legal profession.

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 Member State)
law, including representation before courts.

Non-discriminatory legal form requirements apply. Attorneys from 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 provide legal
services in respect of domestic (European Union and Member States) law,
commercial presence may be required to take one of the legal forms which
are allowed under national law on a non-discriminatory basis. Some types of
legal form may be reserved exclusively to lawyers admitted to the 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 are thus
entitled to provide legal services in respect of domestic law. Attorneys
from foreign countries can act as advocates in court only in accordance
with bilateral agreements on legal assistance.

_Measures:_

**LT** : Law on the Bar of the Republic of Lithuania of 18 March 2004 No. IX2066 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 Luxembourg
domestic law, including representation before courts.

The Council of the Order may, on the basis of reciprocity, agree to waive the
nationality requirement for a foreign national. Non-discriminatory 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 — 01.02.2022 — 002.001 — 794

In **LV** (with respect also to Most-favoured-nation treatment): EEA or Swiss
nationality is required for the practice of legal services in respect of Latvian
domestic criminal law, including representation before courts. Attorneys from
foreign countries can practise as advocates in court only in accordance with
bilateral agreements on mutual legal assistance.

For European Union or foreign advocates, special requirements exist. For
example, participation in court proceedings in criminal cases is only
permitted in association with an advocate of the Latvian Collegium of
Sworn Advocates. Non-discriminatory legal form requirements apply.

_Measures:_

**LV** : Criminal Procedure Law, s. 79; and Advocacy Law of the Republic of
Latvia, s. 4.

In **MT** : EEA or Swiss nationality as well as residency (commercial presence)
is required for the practice of legal services in respect of Maltese 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 registry can use
the title ‘advocate’. Instead of using the full term ‘advocate’, (non-registered)
foreign lawyers are obliged to mention their home country professional
organisation for the purposes of their activities in the Netherlands.

Non-discriminatory legal form requirements apply.

_Measures:_

**NL** : Advocatenwet (Act on Advocates).

In **PL** : Foreign lawyers may establish only in the form of a registered
partnership, a limited partnership or a limited joint-stock partnership.

_Measures:_

**PL** : Act of 5 July 2002 on the provision by foreign lawyers of legal
assistance in the Republic of Poland, Article 19.

In **PT** (with respect also to Most-favoured-nation treatment): residency
(commercial presence) is required in order to practice Portuguese domestic
law. For representation before courts, full admission to the Bar is required.
Foreigners holding a diploma awarded by any Faculty of Law in Portugal,
may register with the Portuguese Bar (Ordem dos Advogados), under 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 acknowledged 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 presence 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 practice in
Portugal.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 795

_Measures:_

**PT** : Law 15/2005, Articles 203, 194;

Portuguese Bar Statute (Estatuto da Ordem dos Advogados) and Decree-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 by
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 das
sociedades de administradores de insolvência).

In **RO** : Non-discriminatory legal form requirements apply. A foreign lawyer
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 and use
of the title of ‘advokat’.

Exemptions may be granted by the board of the Swedish Bar Association.
Admission to the Bar is not necessary for the practice of Swedish domestic
law. A member of the Swedish Bar Association may not be employed by
anyone other than a Bar member or a company conducting the business of a
Bar member. However, a Bar member may be employed by a foreign
company conducting the business of an advocate, provided that the
company in question is domiciled in a country within the European Union,
the EEA or Switzerland. Subject to an exemption from the Board of the
Swedish Bar Association, a member of the Swedish Bar Association may
also be employed by a non-European Union law firm. Bar members
conducting their practice in the form of a company or a partnership may
not have any other objective and may not carry out any other business than
the practice of an advocate. Collaboration with other advocate businesses is
permitted, however, collaboration with foreign businesses requires permission
by the Board of the Swedish Bar Association.

Only a Bar member may directly or indirectly, or through a company,
practice as an advocate, own shares in the company or be a partner. Only
a member may be a member or deputy member of the Board or deputy
managing director, or an authorised signatory or secretary of the company
or the partnership.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 796

_Measures:_

**SE** : Rättegångsbalken (The Swedish Code of Judicial Procedure) (1942:740); and

Swedish Bar Association Code of Conduct adopted 29 August 2008.

In **SI** : Representing clients before the court against payment is conditioned
by commercial presence in Republic of Slovenia. A foreign lawyer who has
the right to practise law in a foreign country may perform legal services or
practise law under the conditions laid down in Article 34a of the Attorneys
Act, provided the condition of actual reciprocity is fulfilled. Compliance with
the condition of reciprocity is verified by the Ministry of Justice. Commercial
presence for appointed attorneys by the Slovene Bar Association is restricted
to sole proprietorship, law firm with limited liability (partnership) or to a law
firm with unlimited liability (partnership) only. The activities 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 consolidated
text prepared by the Slovenian parliament from 21.5.2009).

In **SK** : EEA or Swiss nationality as well as residency (commercial presence)
is required for the practice of legal services in respect of Slovak 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 relevant
professional or regulatory body for the provision of some UK domestic legal
services. Non-discriminatory legal form requirements apply.

_Measures:_

**UK** : For England and Wales, the Solicitors Act 1974, the Administration 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 1976. 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, National treatment
and Cross-border trade in services   - Market access, National treatment:

In **BG**, **CY**, **EE** and **LT** : EEA or Swiss nationality is required for the
practice of patent agency services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 797

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 in foreign law
when they prove expert knowledge, registration is required for legal services
in Germany. Foreign (other than EEA and Swiss qualification) patent lawyers
may not establish a firm together with national patent lawyers.

Foreign (other than EEA and Swiss) patent lawyers may have their
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 educational
and professional qualifications are required for the practice of patent or
intellectual property attorney services. Legal form requires that at least one
of the directors, partners, managers or employees of a company to be
registered as a patent or intellectual property attorney in Ireland.
Cross-border basis requires EEA nationality and commercial presence,
principal place of business in an EEA Member State, qualification under
the law of an EEA Member State.

In **SI** : A holder or applicant of registered rights (patents, trademarks and
design protection) who is not resident in Slovenia shall have a patent
agent or a trademark and design agent who is registered in Slovenia, for
the main purpose of services of process, notification, etc.

_Measures:_

**BG** : Article 4 of the Ordinance for Representatives regarding Intellectual
Property.

**CY** : Advocates Law (Chapter 2), as amended by laws number 42 of 1961, 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 1991, 9(I) of
1993, 56(I) of 1993, 83(I) of 1994, 76(I) of 1995, 103(I) of 1996, 79(I) of
2000, 31(I) of 2001, 41(I) of 2002, 180(I) of 2002, 117(I) of 2003, 130(I) of
2003, 199(I) of 2004, 264(I) of 2004, 21(I) of 2005, 65(I) of 2005, 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 Modelos de
utilidad, Articles 155-157.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 798

**FI** : Tavaramerkkilaki (Trademarks Act) (7/1964);

Act on Authorized Industrial Property Attorneys (22/2014); and

Laki kasvinjalostajanoikeudesta (Plant Breeder's Right Act) 1279/2009; 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 Products of
16 June 1998; and

Patent Attorneys Regulation, approved by the Order of Government 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 1200/2010,
Article 5, and by Portaria 239/2013; and

Law 9/2009.

**SI** : Zakon o industrijski lastnini (Industrial Property Act), Uradni list RS,
št. 51/06 – uradno prečiščeno besedilo in 100/13 (Official Gazette of the
Republic of Slovenia, No. 51/06 – official consolidated text and 100/13).

(c) **Accounting and bookkeeping services (CPC 8621 other than auditing**
**services, 86213, 86219, 86220)**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **AT** : The capital interests and voting rights of foreign accountants, book­
keepers, qualified according to the law of their home country, in an Austrian
enterprise may not exceed 25 per cent. The service supplier must have an
office or professional seat in the EEA (CPC 862).

In **FR** : The provision of accounting and bookkeeping services by a foreign
service supplier is conditional on a decision of the Minister of 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 comptabilité) or
SCP (Société civile professionnelle) (CPC 86213, 86219, 86220).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 799

In **IT** : Residence or business domicile is required for enrolment in the
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 Cross-border
trade in services – Market access:

In **CY** : Access is restricted to natural persons. Authorisation is required,
subject to an economic needs test. Main criteria: the employment situation
in the sub-sector. Professional associations (partnerships) between 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 provide
accounting and bookkeeping services (CPC 86213, 86219, 86220).

_Measures:_

**AT** : Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing
Profession Act, BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1) 4; and

Bilanzbuchhaltungsgesetz (BibuG), BGBL. I Nr. 191/2013, §§ 7, 11, 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 Union
may recognise the equivalence of the qualifications of an auditor who is a
national of Japan or of any third country in order to approve them 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, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 800

In **SK** : Only an enterprise in which at least 60 per cent of capital interests 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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **AT** : The capital interests and voting rights of foreign auditors, qualified
according to the law of their home country, in an Austrian enterprise 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 EEA. General
partnerships and limited commercial partnerships may be recognised as
‘Wirtschaftsprüfungsgesellschaften’ if they are listed as trading partnerships
in the commercial register on the basis of their fiduciary activities,
Article 27 WPO. However, auditors from third countries registered in
accordance with Article 134 WPO may carry out the statutory audit of
annual fiscal statements or provide the consolidated financial statements of
a company with its headquarters outside the European Union, whose trans­
ferable securities are offered for trading in a regulated market.

In **DK** : Provision of statutory auditing services requires Danish approval as
an auditor. Approval requires residency in a Member State of the European
Union or a Member State of the EEA. Voting rights in approved audit firms
of auditors and audit firms not approved in accordance with regulation 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 exceed 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 auditor or
a locally-licensed audit firm.

In **FR** : For statutory audits: provision through any company form except
SNC (Société en nom collectif) and SCS (Société en commandite simple).

In **HR** : Auditing services may be provided only by legal persons established
in Croatia or by natural persons resident in Croatia.

In **SE** : Only auditors approved in Sweden and auditing firms registered in
Sweden may perform statutory auditing services EEA or Swiss residency is
required. The titles of ‘approved auditor’ and ‘authorised auditor’ may only
be used by auditors approved or authorised in Sweden. Auditors of
co-operative economic associations and certain other enterprises who are
not certified or approved accountants must be resident within the EEA,
unless the Government, or a Government authority appointed by the
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 State of the
European Union condition. This reservation does not apply to the auditing of
non-European Union companies listed in a Spanish regulated market.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 801

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **CY** : Access is restricted to natural persons. Authorisation is required,
subject to an economic needs test. Main criteria: the employment situation
in the sub-sector. Professional associations (partnerships) between natural
persons are permitted.

In **PL** : Establishment in the European Union is required in order to provide
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 professional
activity will take place and where acts, documents and correspondence
relating to it will be maintained, and to have at least one administrator 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 provided that,
under the law of the country in which the third-country audit entity is incor­
porated, Slovenian audit companies may hold shares or form partnership in
an audit entity in that country. A permanent residency in Slovenia is required
for at least one member of the management board of an audit company
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 auditing
services.

_Measures:_

**EU** : Directive 2013/34/EU of the European Parliament and of the Council of
26 June 2013 on the annual financial statements, consolidated financial
statements and related reports of certain types of undertakings, amending
Directive 2006/43/EC of the European Parliament and of the Council 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 Auditing
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 auditor 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 Wirtschaft­
sprüferordnung, WPO, (Public Accountant Act).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 802

**DK** : Revisorloven (The Danish Act on Approved Auditors and Audit Firms),
Act No. 468 of 17 June 2008.

**ES** : Ley 22/2015, de 20 de julio, de Auditoría de Cuentas (new Auditing
Law: Law 22/2015 on Auditing services).

**FI** : Tilintarkastuslaki (Auditing Act) (459/2007), Sectoral laws requiring 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 public
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 Associations
Act) (1987:667); and

Others, regulating the requirements to make use of approved auditors.

**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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **AT** : The capital interests and voting rights of foreign tax advisors,
qualified according to the law of their home country, in an Austrian
enterprise may not exceed 25 per cent. The service supplier must have an
office or professional seat in the EEA.

In **BG** : Nationality of a Member State of the European Union is required for
tax advisors.

In **CY** : Access is restricted to natural persons. Authorisation is required,
subject to an economic needs test. Main criteria: the employment situation
in the sub-sector. Professional associations (partnerships) between natural
persons are permitted.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 803

In **FR** : Provision through SEL (anonyme, à responsabilité limitée ou en
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 person present in
the territory of Hungary.

_Measures:_

**AT** : Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing
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 participative),
SELARL (société d'exercice libéral à responsabilité limitée), SELAFA
(société d'exercice libéral à forme anonyme), SELAS (société d'exercice
libéral ) or SAS (Société par actions simplifiée), or as individual or as a
partner in an architectural firm (CPC 8671).

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BG** : For architectural and engineering projects of national or regional
significance, foreign investors must act in partnership with or, as subcon­
tractors to, local investors (CPC 8671, 8672, 8673). Foreign specialists must
have experience of at least two years in the field of construction. EEA
nationality is required for urban planning and landscape architectural
services (CPC 8674).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 804

In **CY** : Nationality and residency condition applies for the provision of
architecture and urban planning services, engineering and integrated engin­
eering services (CPC 8671, 8672, 8673, 8674).

In **HU** : EEA residency is required for the supply of the following services,
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 landscape 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 person 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 professional
chamber, which is necessary for the exercise of architectural and engineering
services (CPC 8671, 8672, 8673, 8674).

With respect to Cross-border trade in services – National treatment:

In **BE** : the provision of architectural services includes control over the
execution of the works (CPC 8671, 8674). Foreign architects authorised in
their host countries and wishing to practice their profession on an occasional
basis in Belgium are required to obtain prior authorisation from 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 the architect's
profession; and

Law of 26th June 1963, which creates the Order of Architects Regulations of
December 16th, 1983 of ethics established by national Council in the Order
of Architects (Approved by Article 1st of A.R. of April 18th, 1985, M.B.,
May 8th, 1985).

**BG** : Spatial Development Act;

Chamber of Builders Act; and

Chambers of Architects and Engineers in Project Development Design Act.

**CY** : Law 41/1962;

Law 224/1990; and

Law 29(i)2001.

**CZ** : Act no. 360/1992 Coll. on practice of profession of authorized architects
and authorized engineers and technicians working in the field of building
constructions.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 805

**FR** : Loi 90-1258 relative à l'exercice sous forme de société des professions
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 libéral à respons­
abilité limitée SELARL, société d'exercice libéral à forme anonyme
SELAFA, société d'exercice libéral en commandite par actions SELCA; and

Loi 77-2 du 3 janvier 1977, articles 12, 13 and 14.

**HR** : Act on Architectural and Engineering Activities in Physical Planning
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 architect 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 — 01.02.2022 — 002.001 — 806

In **IT** : European Union nationality is required for the services provided 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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **CY** : Cypriot nationality and residency condition applies for the provision
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): Geographical
restrictions may be imposed on professional registration, which apply to
nationals and non-nationals alike.

Doctors (including psychologists, psychotherapists, and dentists) need to
register with the regional associations of statutory health insurance physicians
or dentists (kassenärztliche or kassenzahnärztliche Vereinigungen), if they
wish to treat patients insured by the statutory sickness funds. This registration
can be subject to quantitative restrictions based on the regional distribution of
doctors. For dentists this restriction does not apply. Registration is necessary
only for doctors participating in the public health scheme. Non-discriminatory
restrictions on the legal form of establishment required to provide 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 treatment
involving the prior physical presence of a doctor. The number of ICT
(information and communications technology) - service suppliers may be
limited to guarantee interoperability, compatibility and necessary safety
standards. This is applied in a non-discriminatory way (CPC 9312, 93191).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 807

_Measures:_

Bundesärzteordnung (Federal Medical Regulation);

Gesetz über die Ausübung der Zahnheilkunde;

Gesetz über die Berufe des Psychologischen Psychotherapeuten und des
Kinder- und Jugendlichenpsychotherapeuten (Act on the Provision of
Psychotherapy Services of 16.07.1998);

Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestallung;

Gesetz über den Beruf der Hebamme und des Entbindungspflegers;

Gesetz über die Berufe in der Krankenpflege;

§ 7 Absatz 3 Musterberufsordnung fuer Aerzte (German Model professional
Code for doctors);

§95,§ 99 and seq. SGB V (Book on Social Security No. V), Statutory 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 Fassung 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 der Psycho­
logischen Psychotherapeuten und der Kinder- und Jugendlichenpsychothera­
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 Jugendpsy­
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, Zahnärzte, Psycho­
therapeuten, Tierärzte und Apotheker (Heilberufsgesetz - HeilBerG) 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 Berufsgerichtsbarkeit
der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psychologischen
Psychotherapeuten und der Kinder und Jugendlichenpsychotherapeuten im
Freistaat (Sächsisches Heilberufekammergesetz – SächsHKaG) of 24.05.1994
(SächsGVBl. page 935);

Gesetz über die öffentliche Berufsvertretung, die Berufspflichten, die Weiter­
bildung und die Berufsgerichtsbarkeit der Ärzte/ Ärztinnen, Zahnärzte/
Zahnärztinnen, psychologischen Psychotherapeuten/ Psychotherapeutinnen
und Kinder- und Jugendlichenpsychotherapeuten/-psychotherapeutinnen,
Tierärzte/Tierärztinnen und Apotheker/Apothekerinnen im Saarland (Saar­
ländisches Heilberufekammergesetz - SHKG) of 19.11.2007; and

Thüringer Heilberufegesetz of 29. Januar 2002 (GVBl 2002, 125).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 808

(b) **Veterinary services (CPC 932)**

With respect to Investment liberalisation – National treatment:

In **PL** : To pursue a profession of veterinary surgeon present in the territory of
Poland, non- European Union nationals have to pass an exam in Polish
language organized by the Polish Chambers of Veterinary Surgeons.

–
With respect to Investment liberalisation Market access, National treatment,
Most-favoured-nation treatment and Cross-border trade in services – Market

access, National treatment:

In **FR** : EEA nationality is required for the supply of veterinary services, but
the nationality requirement may be waived subject to reciprocity. 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, National treatment
and Cross-border trade in services – Market access, National treatment:

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 veterinary
services.

In **ES** : Membership in the professional association is required for the practice
of the profession and requires European Union nationality, which may be
waived through a bilateral professional agreement. The provision 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 activities can
supply cross border veterinary services in the Republic of Croatia. 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. Main criteria:
labour market conditions in the sector.

With respect to Investment liberalisation – Market access and Cross-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. Telemedicine 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 persons or
partnerships.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 809

In **IT** and **PT** : Residency is required for the supply of veterinary services.

In **LV** : The supply of veterinary services is restricted to natural persons.

In **SI** : Only legal and natural persons established in a Member State of the
European Union for the purpose of conducting veterinary activities can
supply cross border veterinary services in to the Republic of Slovenia.

In **SK** : Residency in the EEA is required for registration in the professional
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 persons or
partnerships. Physical presence is required to perform veterinary surgery. The
practice of veterinary surgery is reserved to veterinary surgeons 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 veterinary
services. The nationality requirement is waived for nationals of a nonMember State of the EEA where there is a European Union agreement
with that non-Member State of the EEA providing for national treatment
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 of the
Czech Republic), paragraph 4.

**DE** : Federal Code for the Veterinary Profession (Bundes- Tierärzteordnung
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 (Heilberufsund Kammergesetze der Länder) and (based on these) Baden-Württemberg,
Gesetz über das Berufsrecht und die Kammern der Ärzte, Zahnärzte,
Tierärzte Apotheker, Psychologischen Psychotherapeuten sowie der Kinderund Jugendlichenpsychotherapeuten (Heilberufe-Kammergesetz - HBKG) in
der Fassung vom 16.03.1995;

Bayern, Gesetz über die Berufsausübung, die Berufsvertretungen und die
Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der
Psychologischen Psychotherapeuten und der Kinder- und Jugendlichenpsy­
chotherapeuten (Heilberufe-Kammergesetz - HKaG) in der Fassung der
Bekanntmachung vom 06.02.2002;

Berlin, Gesetz über die Kammern und die Berufsgerichtsbarkeit der Ärzte,
Zahnärzte, Tierärzte, Apotheker, Psychologischen Psychotherapeuten und
Kinder- und Jugendlichenpsychotherapeuten (Berliner Kammergesetz) in
der Fassung vom 04.09.1978 (GVBl. S. 1937);

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 810

Brandenburg, Heilberufsgesetz (HeilBerG) vom 28.04.2003 (GVBl.I/03,
Nr. 07, S.126);

Bremen, Gesetz über die Berufsvertretung, die Berufsausübung, die Weiter­
bildung und die Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Psychothera­
peuten, Tierärzte und Apotheker (Heilberufsgesetz - HeilBerG) vom
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, Tierärzte,
Apotheker, Psychologischen Psychotherapeuten und Kinder- und Jugendli­
chenpsychotherapeuten (Heilberufsgesetz) in der Fassung vom 07.02.2003;

Mecklenburg-Vorpommern, Heilberufsgesetz (HeilBerG) vom 22.01.1993
(GVOBl. M-V 1993, S. 62);

Niedersachsen, Kammergesetz für die Heilberufe (HKG) in der Fassung 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 Heilberufekammergesetz SHKG) vom 11.03.1998;

Sachsen, Gesetz über Berufsausübung, Berufsvertretungen und Berufsger­
ichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psycho­
logischen Psychotherapeuten und der Kinder- und Jugendlichenpsychothera­
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 Berufsgerichtsbarkeit
für die Heilberufe (Heilberufekammergesetz - HBKG) vom 29. Februar 1996;

Thüringen, Thüringer Heilberufegesetz (ThürHeilBG) in der Fassung 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/2010
(Gov. Gazette 2157/B).

**ES** : Real Decreto 126/2013, de 22 de febrero, por el que se aprueban los
Estatutos Generales de la Organización Colegial Veterinaria Española;
Articles 62 and 64.

**FR** : Code rural et de la pêche maritime articles L241-1; L241-2; L241-2-1.

**HR** : Veterinary Act (OG 41/07, 55/11), Articles 89, 106.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 811

**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, paragraph 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 Surgeon
and Chambers of Veterinary Surgeons.

**PT** : Decree-Law 368/91 (Statute of the Veterinary Professional Association).

**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, National treatment,
Senior management and boards of directors:

In **AT** : The retail of pharmaceuticals and specific medical goods to the public
may only be carried out through a pharmacy. Nationality of a Member State
of the EEA or the Swiss Confederation is required in order to operate a
pharmacy. Nationality of a Member State of the EEA or the Swiss Confed­
eration is required for leaseholders and persons in charge of managing a
pharmacy.

–
With respect to Investment liberalisation Market access, National 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 order to
operate a pharmacy. Foreign pharmacists may be permitted to establish
within annually established quotas.

In **HU** : EEA nationality is required in order to operate a pharmacy.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services   - Market access:

In **CY** : Nationality requirement applies for the provision of retail sales of
pharmaceuticals, medical and orthopaedic goods and other services provided
by pharmacists (CPC 63211).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 812

In **DE** : Residency is required in order to obtain a licence as a pharmacist or
to open a pharmacy for the retail of pharmaceuticals and certain medical
goods to the public. Nationals of other countries or persons who have not
passed the German pharmacy exam may only obtain a licence to take over a
pharmacy which has already existed during the preceding three years. The
total number of pharmacies per person is restricted to one pharmacy and up
to three branch pharmacies. Only natural persons are permitted to provide
retail services of pharmaceuticals and specific medical goods to the public.

In **EL** : Only natural persons, who are licenced pharmacists, and companies
founded by licenced pharmacists, are permitted to provide retail 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 public by means
of information society services, must take one of the legal forms which are
allowed under national law on a non-discriminatory basis: anonyme, à
responsabilité limitée ou en commandite par actions (SEL), société en
noms collectifs (SNC) or SARL only.

In **IT** : The practice of the profession is possible only for natural persons
enrolled in the register, as well as for juridical persons in the form of
partnerships, where every partner of the company must be an enrolled phar­
macist. Enrolment in the pharmacist professional register requires nationality
of a Member State of the European Union or residency and the practice 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 condition 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 following a
public competition. Only nationals of a Member State of the European Union
enrolled in the Register of pharmacists (‘albo’) are able to participate in a
public competition.

With respect to Investment liberalisation – Market access and Cross-border
trade in services - Market access:

In **ES** : Only natural persons, who are licenced pharmacists, are permitted 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 conditions 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 village (Regu­
lation 5(1) of the Pharmacy Licence Regulations (LN279/07)), except in the
case where there are no further applications for that town or village (Regu­
lation 5(2) of the Pharmacy Licence Regulations (LN279/07)).

In **PT** : In commercial companies where the capital is represented by shares,
these shall be nominative. A person shall not hold or exercise, at the same
time, directly or indirectly, ownership, operation or management of more
than four pharmacies.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 813

In **SI** : The network of pharmacies in Slovenia consists of public pharmacy
institutions, owned by municipalities, and of private pharmacists with
concession where the majority owner must be a pharmacist by profession.
Mail order of pharmaceuticals requiring a prescription is prohibited.

With respect to Investment liberalisation – National treatment:

In **LV** : In order to commence independent practice in a pharmacy, a foreign
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 supervision of a
pharmacist.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

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 residency
is required for pharmacists. Managers of pharmacies must be qualified phar­
macists and may only manage one pharmacy in which they themselves 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 Internet is
prohibited. Establishment authorisation is subject to an economic needs
test. Main criteria: density conditions in the area.

With respect to Investment liberalisation - Market access and Cross-border
trade in services - Market access:

In **SK** : Residency is required in order to obtain a licence as a pharmacist or
to open a pharmacy for the retail of pharmaceuticals and certain medical
goods to the public.

With respect to Investment liberalisation - Market access

In **DK** : Only natural persons, who have been granted a pharmacist-licence
from the Danish Health and Medicines Authority, are permitted to provide
retail services of pharmaceuticals and specific medical goods to 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. 657/1996 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 — 01.02.2022 — 002.001 — 814

§§ 43 paragraph 1, 73 paragraph 1 Nr. 1a, Arzneimittelgesetz (German Drugs
Act); and

§ 11 Abs. 2 und 3 Medizinproduktegesetz, Verordnung zur Regelung 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 Organisation 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 las oficinas de
farmacia (Law 16/1997, of 25 April, regulating services in pharmacies),
Articles 2, 3.1; and

Real Decreto Legislativo 1/2015, de 24 de julio por el que se aprueba el
Texto refundido de la Ley de garantías y uso racional de los medicamentos 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 professions
libérales, modifiée par les lois 2001-1168 du 12 décembre 2001 et 2008776 du 4 août 2008 (Law 90-1258 on the exercise of liberal professions in
the form of a company); and Lois 2011-331 du 28 mars 2011 et 2015-990 du
6 août 2015.

**HR** : Health Care Act (OG 150/08, 71/10, 139/10, 22/11, 84/11, 12/12, 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 Medical 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, paragraphs 3 and 7).

**LU** : Loi du 4 juillet 1973 concernant le régime de la pharmacie (annex
a043);

Règlement grand-ducal du 27 mai 1997 relatif à l'octroi des concessions 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 de pharmacie
(annex a017).

**LV** : Pharmaceutical Law, s. 38.

**MT** : Pharmacy Licence Regulations (LN279/07) issued under the Medicines
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 — 01.02.2022 — 002.001 — 815

**SK** : Act 362/2011on drugs and medical devices, Article 35a; and

Act 578/2004 on healthcare providers, medical employees, professional
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 bene­
fitting from funding provided by the European Union at the European Union
level, exclusive rights or authorisations may only be granted to 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 provided by a
Member State exclusive rights or authorisations may only be granted to
nationals of the Member State of the European Union concerned and to
juridical persons of the Member State concerned having their headquarters in
that Member State (CPC 851, 853).

This reservation is without prejudice to the exclusion of procurement 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 Participation and
regulations pertaining to Joint Technology Initiatives (JTIs), Article 185
Decisions, and the European Institute for Innovation and Technology (EIT), as
well as existing and future national, regional or local research 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 — 01.02.2022 — 002.001 — 816

Description:

In **CY** : For the provision of real estate services, nationality and residency
condition applies.

In **CZ** : Residency for natural persons and establishment for legal persons 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 incorporation 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 person present in
the territory of Denmark, only authorized real estate agent who are natural
persons that have been admitted to the Danish Business Authority's real estate
agent register may use the title of ‘real estate agent’. The act requires that the
applicant be a Danish resident or a resident of the European Union, EEA or
Switzerland.

The Act on sale of real estate is only applicable when providing real estate
services to consumers. Furthermore the Act on sale of real estate 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 and 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 on 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 of 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 republished by
Decree-Law 69/2011.

**SI** : Real Estate Agencies Act.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 817

**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, National treatment:

In **SE** : To fly the Swedish flag, proof of dominating Swedish operating
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 through
bareboat charter contracts. To be granted an exemption, the bareboat
charter contract must be provided to the Swedish Maritime Administration
and demonstrate that the charterer takes full responsibility for 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 off-road
vehicles (terrängmotorfordon) without a driver, rented or leased for a period
of less than one year, are obliged to appoint someone to be responsible 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 cars).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 818

(b) **Rental or leasing services and other business services related to aviation**

With respect to Investment liberalisation - Market access, National treatment,
Most-favoured-nation treatment, and Cross-border trade in services   - Market
access, National treatment, Most-favoured-nation treatment:

The **EU** : For rental or leasing of aircraft without crew (dry lease) aircraft
used by an air carrier of the European Union are subject to applicable aircraft
registration requirements. A dry lease agreement to which a European Union
carrier is a party shall be subject to requirements in the European Union or
national law on aviation safety, such as prior approval and other 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 specific criteria
regarding ownership of capital and control (CPC 83104).

With respect to computer reservation system (CRS) services, where European
Union air carriers are not accorded, by CRS services suppliers operating
outside the European Union, equivalent (meaning non-discriminatory)
treatment to that provided in the European Union, or where European
Union CRS services suppliers are not accorded, by non- European Union
air carriers, equivalent treatment to that provided in the European Union,
measures may be taken to accord equivalent treatment, respectively, to the
non-European Union air carriers by the CRS services suppliers operating 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 of the
Council of 24 September 2008 on common rules for the operation of air
services in the Community (Recast); and Regulation (EC) No 80/2009 of the
European Parliament and of the Council of 14 January 2009 on a Code of
Conduct for computerised reservation systems and repealing Council
Regulation (EEC) No 2299/89.

With respect to Investment liberalisation  - National treatment and
Cross-border trade in services   - Market access, National treatment

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 belonging 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 registered if they
have a seat of operations, an agency or an office in Belgium without inter­
ruption for at least one year (CPC 83104).

_Measures:_

**BE** : Arrêté Royal du 15 mars 1954 réglementant la navigation aérienne.

(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 which may only
be granted to juridical or natural persons that are established in or resident
in Hungary.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 819

_Measures:_

**HU** : Act LV of 2002 on Mediation.

(d) **Technical testing and analysis services (CPC 8676)**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

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 Commercial Act
and registration in the Commercial register is required for cross-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 accordance with the
Bulgarian Commercial Act or the Non-Profit Legal Persons Act, or else be
registered in another Member State of the European Union or country from
the EEA.

The testing and analysis of the composition and purity of air and water may
be conducted only by the Ministry of Environment and Water of Bulgaria, or
its agencies in co-operation with the Bulgarian Academy of Sciences.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment,
Most-favoured-nation treatment:

In **IT** : For biologists, chemical analysts, agronomists and ‘periti agrari’,
residency and enrolment in the professional register are required. 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 proof of
technical condition of road transport vehicles.

**CY** : Registration of Chemists Law of 1988 (Law 157/1988), as amended 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 chemical
analysts.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 820

(e) **Related scientific and technical consulting services (CPC 8675)**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment,
Most-favoured-nation treatment:

In **IT** : Residency or professional domicile in Italy is required for enrolment
in the geologists' register, which is necessary for the practice of the
professions of surveyor or geologist in order to provide services relating to
the exploration and the operation of mines, etc. Nationality of a Member
State of the European Union is required; however, foreigners may enrol
under condition of reciprocity.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BG** : A professionally competent body is the person (physical or juridical)
that may execute functions pertinent to cadastral surveying, geodesy and
cartography. Establishment is required, as well as EEA or Swiss nationality
for the natural person carrying out activities for geodesy, cadastral 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 professionnelle), SA and
SARL (sociétés anonymes, à responsabilité limitée) only. Foreign investors
are required to have a specific authorisation for exploration and 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 domestic 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 professions
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 persons 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, National treatment
and Cross-border trade in services – Market access, National treatment,
Most-favoured-nation treatment:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 821

In **IT** : For biologists, chemical analysts, agronomists and ‘periti agrari’,
residency and enrolment in the professional register are required. 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 (‘Periti
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, National treatment
and Cross-border trade in services – Market access, National treatment:

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 residency is
required in order to obtain the necessary authorisation to supply security
guard services and the transport of valuables.

In **PT** : The provision of security services by a foreign supplier on a crossborder 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 authorisation
to conduct security service, as well as for managers and the majority of
members of the board of a legal entity applying for an authorisation to
conduct security services. However, residence is not required to the extent
it follows from international agreements or orders issued by the 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; Royal
Decree 635/1940, Article 257.

**PT** : Law 34/2013; and

Ordinance 273/2013.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 822

(h) **Placement Services (CPC 87201, 87202, 87203, 87204, 87205, 87206,**
**87209)**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment
(applies also to the regional level of government):

In **BE** : In the Flemish Region, a company having its head office outside the
EEA has to prove that it supplies placement services in its country of origin.
In the Walloon Region, a specific type of legal entity (régulièrement
constituée sous la forme d'une personne morale ayant une forme
commerciale, soit au sens du droit belge, soit en vertu du droit d'un Etat
membre ou régie par celui-ci, quelle que soit sa forme juridique) 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 out in the Decree
(for instance on the type of legal entity) and has to prove that it supplies
placement services in its country of origin. In the German-speaking
community, a company having its head office outside the EEA has to
prove that it supplies placement services in its country of origin and has to
fulfil the admission criteria established by the mentioned Decree (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 (Arbeitnehmerü­
berlassungsgesetz). 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 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 required to
submit a sworn statement certifying the fulfilment of the requirements stated
by the current legislation (CPC 87201, 87202).

_Measures:_

**BE** : Flemish Region: Besluit van de Vlaamse Regering van 10 december
2010 tot uitvoering van het decreet betreffende de private
arbeidsbemiddeling.

Walloon Region: Décret du 3 avril 2009 relatif à l'enregistrement 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 exécution du
décret du 3 avril 2009 relatif à l'enregistrement ou à l'agrément des agences
de placement (Decision of the Walloon Government of 10 December 2009
implementing the Decree of 3 April 2009 on registration of placement
agencies), Article 4.

German-speaking community: Dekret über die Zulassung der Leiharbeitsver­
mittler und die Überwachung der privaten Arbeitsvermittler / Décret du
11 mai 2009 relatif à l'agrément des agences de travail intérimaire 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 — 01.02.2022 — 002.001 — 823

**ES** : Real Decreto-ley 8/2014, de 4 de julio, de aprobación de medidas
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 Cross-border
trade in services – Market access:

In **BG** : A contract with the Ministry of Foreign Affairs is required for 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 requirement applies.

In **HU** : Official translations, official certifications of translations, and
certified copies of official documents in foreign languages may only be
provided by the Hungarian Office for Translation and Attestation (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 treatment:

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 the
European Union.

In **HR** : EEA nationality is required for certified translators.

_Measures:_

**BG** : Regulation for the legalisation, certification and translation of
documents.

**CY** : The Establishment, Registration and Regulation of the Certified
Translator Services in the Republic of Cyprus Law.

**EE** : Vandetõlgi seadus § 2 (3), § 16, (Sworn Translators Act).

**FI** : Laki auktorisoiduista kääntäjistä (Act on Authorised Translators)
(1231/2007), s. 2(1)).

**HR** : Ordinance on permanent court interpreters (OG 88/2008), Article 2.

**HU** : Decree of the Council of Ministers No. 24/1986 on Official translation
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 — 01.02.2022 — 002.001 — 824

(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 services
relating to packaging take-back and recovery and must be a legal 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 Articles is
currently exclusively granted to two Dutch public monopolies (part of CPC
893).

_Measures:_

**NL** : Waarborgwet 1986.

–
With respect to Investment liberalisation Market access, National treatment:

In **PT** : Nationality of a Member State of the European Union is required for
the provision of collection agency services and credit reporting services (CPC
87901, 87902).

_Measures:_

**PT** : Law 49/2004.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **CZ** : Auction services 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 person must be registered in the Commercial
Register of the Czech Republic (part of CPC 612, part of 621, part 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 — 01.02.2022 — 002.001 — 825

_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 Cross-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 mail service used in
the course of judicial or administrative procedures may be restricted 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 obligations or a
financial contribution to a compensation fund.

_Measures:_

**EU** : Directive 97/67/EC of the European Parliament and of the Council of
15 December 1997 on common rules for the development of the internal
market of Community postal services and the improvement of quality 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 of certain
retail establishments and shopping centres. This relates to shopping 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 to a multiplicity
of commercial offers; assessment of services to consumer; quality of
employment and corporate social responsibility; integration in urban
environment; contribution to eco-efficiency (CPC 631, 632 except 63211,
63297).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 826

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **CY** : Nationality requirement exists for distribution services on phar­
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. Only 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 March 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, National treatment:

In **FR** : State monopoly on wholesale and retail sales of tobacco. Nationality
requirement for tobacconists (buraliste) (part of CPC 6222, part 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 operate as a
tobacconist. Priority is given to nationals of a Member State of the EEA
(CPC 63108).

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **ES** : There is a state monopoly on retail sales of tobacco. Establishment is
subject to a European Union Member State nationality requirement. 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 — 01.02.2022 — 002.001 — 827

**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 Cross-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 beverages 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 (part 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, National treatment:

In **BG** : Privately funded primary and secondary education services may only be
supplied by authorised Bulgarian enterprises (commercial presence is required).
Bulgarian kindergartens and schools having foreign participation may be estab­
lished or transformed at the request of associations, or corporations, or enterprises
of Bulgarian and foreign natural or legal entities, duly registered in Bulgaria, by
decision of the Council of Ministers on a motion by the Minister of Education,
Youth and Science. Foreign owned kindergartens and schools may be established or
transformed at the request of foreign legal entities in accordance with international
agreements and conventions and under the provisions above. Foreign high schools
cannot establish subsidiaries in the territory of Bulgaria. Foreign high schools may
open faculties, departments, institutes and colleges in Bulgaria only within the
structure of Bulgarian high schools and in cooperation with them (CPC 921, 922).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 828

In **SI** : Privately funded elementary schools may be founded by Slovenian natural
or legal persons only. The service supplier must establish a registered 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 required
to apply for state approval to operate as a privately funded higher education
institution. This reservation does not apply to secondary technical and vocational
education services (CZ CPC 92390, SK CPC 92).

In **ES** and **IT** : An authorisation is required in order to open a privately funded
university which issues recognised diplomas or degrees. An economic needs test
is applied. Main criteria: population and density of existing establishments.

In **ES** : The procedure involves obtaining the advice of the Parliament.

In **IT** : This is based on a three year programme and only Italian juridical 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 services –
Market access:

In **EL** : Nationality of a Member State of the European Union is required for
owners and a majority of the members of the board of directors in privately
funded primary and secondary schools, and for teachers in privately funded
primary and secondary education (CPC 921, 922). Education at university level
shall be provided exclusively by institutions which are fully self-governed public
law legal persons. However, Law 3696/2008 permits the establishment by
European Union residents (natural or legal persons) of private tertiary
education institutions granting certificates which are not recognised as being
equivalent to university degrees (CPC 923).

With respect to Investment liberalisation – Market access and Cross-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 proposed study
programme. The competent Ministry may deny an authorisation where the
programme is determined to be incompatible with national educational
interests. The applicant for a private university requires an authorisation from
the competent authority (the Austrian Accreditation Council). The competent
Ministry may deny the approval if the decision of the accreditation authority
does not comply with national educational interests (CPC 923).

–
With respect to Investment liberalisation Market access, National treatment and
Cross-border trade in services – Market access, National treatment:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 829

In **FR** : Nationality of a Member State of the European Union is required in order
to teach in a privately funded educational institution (CPC 921, 922, 923).
However, nationals of Japan may obtain an authorisation from the relevant
competent authorities in order to teach in primary, secondary and higher level
educational institutions. Nationals of Japan may also obtain an authorisation from
the relevant competent authorities in order to establish and operate or manage
primary, secondary or higher level educational institutions. Such 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 Education and
Employment. The decision on whether to issue a licence may be discretionary
(CPC 923, 924).

_Measures:_

**AT** : University of Applied Sciences Studies Act, BGBl. I Nr. 340/1993 as
amended, § 2; Private University Act, BGBl. I Nr. 74/2011 as amended, § 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 provisions.

**CZ** : Act No. 111/1998, Coll. (Higher Education Act), § 39; and

Act No. 561/2004 Coll. on Pre-school, Basic, Secondary, Tertiary Professional
and Other Education (the Education Act).

**EL** : Laws 682/1977, 284/1968, 2545/1940, Presidential Degree 211/1994 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 (Law 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 731-8, L 731-1
to 8.

**IT** : Royal Decree 1592/1933 (Law on secondary education);

Law 243/1991 (Occasional public contribution for private universities);

Resolution 20/2003 of CNVSU (Comitato nazionale per la valutazione del
sistema universitario); and

Decree of the President of the Republic (DPR) 25/1998.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 830

**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 Changes
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 accumulators, waste
oils, old cars and waste from electrical and electronic equipment, incorporation in
a Member State of the European Union or a Member State of the EEA 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 services 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 — 01.02.2022 — 002.001 — 831

Description:

(a) **Insurance**

In **BG** : Pension insurance shall be carried out as a joint-stock company
licensed in accordance with the Code of Social Insurance and registered
under the Commerce Act or under the legislation of another Member State
of the European Union (no branches). The promoters and shareholders of
pension insurance companies may be non-resident legal persons, registered as
a social insurance, commercial insurance or other financial institution under
the national law thereof, if they present bank references from a first-class
foreign bank confirmed by the Bulgarian National Bank. Non-resident indi­
viduals cannot be promoters and shareholders of pension insurance
companies. The income of the supplementary voluntary pension funds: as
well as similar income directly connected with voluntary pension insurance
carried out by persons who are registered under the legislation of another
Member State of the European Union and who may, in compliance with the
legislation concerned, perform voluntary pension insurance operations, shall
not be taxable according to the procedure established by the Corporate
Income Tax Act. The chairperson of the management board, the chairperson
of the board of directors, the executive director and the managerial agent
must have a permanent address or hold a durable residence permit in
Bulgaria.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **AT** : Promotional activity and intermediation on behalf of a subsidiary not
established in the European Union or of a branch not established 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 setting 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 persons resident in
DK, for Danish ships or for property in DK, other than insurance 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, National 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 stock
company or a mutual insurance association in their home country. The
management of a branch office must consist of at least two natural 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 operate 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 managing and
supervisory body of (re)insurance undertakings and every person authorised
to manage or represent the (re)insurance undertaking.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 832

In **ES** : Before establishing a branch or agency in Spain in order to provide
certain classes of insurance, a foreign insurer must have been authorised to
operate in the same classes of insurance in its country of origin for at least
five years.

In **PT** : In order to establish a branch or agency, foreign insurance companies
need to demonstrate prior operational experience of at least five 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 representa­
tive offices or other permanent presence of insurance companies, except
where such offices are established as agencies, branches or head offices.

With respect to National treatment only;

In **SE** : Insurance mediation undertakings not incorporated in the European
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 the 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 insurance
service supplier authorised in Sweden, provided that the foreign service
supplier and the Swedish insurance company belong to the same group 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 servicesimplements Solvency 2; in connection with §105 Luftverkehrs-ZulassungsOrdnung (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 Entidades
Aseguradoras y Reaseguradoras (RD 1060/2015, de 20 de noviembre de
2015), Article 36.

**IT** : Article 29 of the code of private insurance (Legislative decree no. 209 of
7 September 2005); and

Law 194/1942, Article 4, Law 4/1999 on the register.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 833

**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 2003,
No 124, item 1151); and

Act on insurance mediation of May 22, 2003 (Journal of Laws 2003, 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 Decree-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 branch in HU.

–
With respect to Investment liberalisation Market access, National treatment:

In **BG** : The persons who manage and represent the bank shall be personally
present at its management address. The financial institution shall 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 regulations
and having had prior permanent residency in HU for at least one year.

Branches of non-EEA investment fund management companies may not
engage in the management of European investment funds and may not
provide asset management services to private pension funds.

In **RO** : Market operators are legal persons set up as joint stock companies
according to the provisions of the Company law. Alternative trading 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 resident 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 business, or by
entities authorised to provide pension fund management in other Member
States of the European Union. Direct branching from non-European Union
countries is not permitted.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 834

In **SI** : A pension scheme may be provided by a mutual pension fund (which
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 company.
Additionally, a pension scheme can also be offered by pension scheme
providers established in accordance with the regulations applicable in a
Member State of the European Union.

–
With respect to Investment liberalisation Market access, National 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 collective
investment in transferable securities (‘UCITS’) harmonised under 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 harmonised under
European Union legislation are also required to be incorporated in Italy
(no branches). Only banks, insurance enterprises, investment firms and enter­
prises managing UCITS harmonised under UE legislation having their legal
head office in the European Union, as well as UCITS incorporated 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- European
Union intermediaries cannot carry out activities aimed at providing
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 Enter­
prises;

Act CCXXXVII of 2013 on Credit Institutions and Financial Enterprises; 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, Articles 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 2/2008-R,
Regulation 19/2008-R, Regulation 8/2009.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 835

**RO** : Law no. 297/2004 on capital markets, CNVM (‘Comisia Nationala a
Valorilor Mobiliare’) Regulation no. 2/2006 on regulated markets 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. 102/15).

**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 services and
‘qualified ambulance services’ are organised and regulated by the Länder. Most
Länder delegate competences in the field of rescue services to munici­
palities. Municipalities are allowed to give priority to not-for-profit operators. This
applies equally to foreign as well as domestic service suppliers (CPC 931, 933).
Ambulance services are subject to planning, permission and accreditation. Tele­
medicine may only be provided in the context of a primary treatment involving
the prior physical presence of a doctor. The number of ICT (information 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 Union
investors, foreign investors only have access to the legal forms of ‘société
d'exercice liberal’ and ‘société civile professionnelle’. For medical, dental and
midwives services, French nationality is required. However, access by foreigners
is possible within annually established quotas. For medical, dental and midwives
services and services by nurses, provision through anonyme, à responsabilité
limitée ou en commandite par actions (SEL) or SCP only. For hospital and
ambulance services, residential health facilities (other than hospital services)
and social services, an authorisation is necessary in order to exercise management
functions. The authorisation process takes into account the availability of local

managers.

–
With respect to Investment liberalisation Market access, National treatment:

In **AT** : Cooperation of physicians for the purpose of ambulatory public
healthcare, so-called group practices, can take place only under the legal form
of Offene Gesellschaft/OG or Gesellschaft mit beschränkter Haftung/GmbH.
Only physicians may act as associates of such a group practice. They must be
entitled to independent medical practice, registered with the Austrian Medical
Chamber and actively pursue the medical profession in the practice. Other natural
or legal persons may not act as associates of the group practice and may not take
share in its revenues or profits (part of CPC 9312).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 836

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: Supply of blood,
blood preparations, removal and preservation of human organs for transplant,
socio-medical, hygiene, epidemiological and health-ecological services,
patho-anatomical services, and biomedically-assisted procreation (CPC 931).

_Measures:_

**AT** : Medical Act, BGBl. I Nr. 169/1998, §§ 52a - 52c;

Federal Act Regulating High Level Allied Health Professions, BGBl.
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 und des Kinderund Jugendlichentherapeuten (Act on the Provision of Psychotherapy Services of
16.07.1998);

Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestallung;

Gesetz über den Beruf der Hebamme und des Entbindungspflegers;

Gesetz über den Beruf der Rettungsassistentin und des Rettungsassistenten;

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 Diätassistenten;

Gesetz über den Beruf der Ergotherapeutin und des Ergotherapeuten;

Bundesapothekerordnung:

Gesetz über den Beruf des pharmazeutisch-technischen Assistenten;

Gesetz über technische Assistenten in der Medizin, Personenbeförderungsgesetz;

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 (Rettungsdienstgesetz) vom
08.07.1993 (GVBl. page 313);

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 837

Gesetz über den Rettungsdienst im Land Brandenburg (BbgRettG) in 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-Vorpommern
(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 Krankentransport
(RettDG) vom 22.04.1991;

Saarländisches Rettungsdienstgesetz (SRettG) vom 09.02.1994;

Gesetz zur Neuordnung des Brandschutzes, Rettungsdienstes und Katastrophen­
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 Regulation
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. VI);

§ 34 Sozialgesetzbuch VII (SGB VII, Book on Social Security No. VII), Unfall­
versicherung;

§ 21 Sozialgesetzbuch IX (SGB IX, Book on Social Security No. IX) Rehabili­
tation und Teilhabe behinderter Menschen);

§ 72 Sozialgesetzbuch XI (SGB XI, Book on Social Security No. XI), Long-term
Care Insurance;

Landespflegegesetze:

Gesetz zur Umsetzung der Pflegeversicherung in Baden-Württemberg (Landesp­
flegegesetz - LPflG) vom 11. September 1995;

Gesetz zur Ausführung der Sozialgesetze (AGSG) vom 8. Dezember 2006;

Gesetz zur Planung und Finanzierung von Pflegeeinrichtungen (Landespflegeein­
richtungsgesetz - LPflegEG) vom 19. Juli 2002;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 838

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 Bundessozialhilfegesetz
(BremAGPflegeVG) vom 26. März 1996;

Hamburgisches Landespflegegesetz (HmbLPG) vom 18. September 2007;

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 dem Elften
Buch Sozialgesetzbuch (Niedersächsisches Pflegegesetz - NPflegeG) vom
26. Mai 2004;

Gesetz zur Umsetzung des Pflege-Versicherungsgesetzes (Landespflegegesetz
Nordrhein-Westfalen - PfG NW) vom 19. März 1996;

Landesgesetz zur Sicherstellung und Weiterentwicklung der pflegerischen Ange­
botsstruktur (LPflegeASG) vom 25. Juli 2005 (GVBl 2005, S. 299) –
(Rheinland-Pfalz);

Saarländisches Gesetz Nr. 1355 zur Planung und Förderung von Pflegeeinrich­
tungen vom 21. Juni 1995;

Sächsisches Pflegegesetz (SächsPflegeG) vom 25. März 1996 ist zum 31.12.2002
außer Kraft getreten);

Ausführungsgesetz zum Pflege-Versicherungsgesetz (PflegeV-AG) vom
7. August 1996;

Ausführungsgesetz zum Pflege-Versicherungsgesetz (Landespflegegesetz LPflegeG) vom 10. Februar 1996;

Thüringer Gesetz zur Ausführung des Pflege-Versicherungsgesetzes (ThürAGP­
flegeVG) vom 20. Juli 2005;

Personenbeförderungsgesetz (Act on Public Transport);

Landeskrankenhausgesetz Baden-Württemberg vom 29.11.2007;

Bavarian Act on Hospitals (Bayerisches Krankenhausgesetz - BayKrG) vom
28.03.2007;

§§ 12, 13, 14 Krankenhausentwicklungsgesetz Brandenburg (BbgKHEG) 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 (Gesetzblatt
Bremen vom 29.04.2011);

Hamburgisches Krankenhausgesetz (HmbKHG) vom 17.04.1991 (HmbGVBl.
Page127;

§§ 17-19 Hessisches Krankenhausgesetz 2011 (HKHG 2011) vom 21.12.2010
(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 — 01.02.2022 — 002.001 — 839

Niedersächsisches Krankenhausgesetz (NKHG) vom 19.01.2012 (Nds. GVBl.
Nr. 1 vom 26.01.2012, page 2);

Krankenhausgestaltungsgesetz des Landes Nordrhein-Westfalen (KHGG 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 Krankenhausgesetz

- SächsKHG) vom 19.08.1993 (Sächs GVBl. page 675);

§ 4 Thüringischer Krankenhausgesetz (Thür KHG) in der Fassung der Neube­
kanntmachung 30.04.2003 (GVBl. page 262); and

Gesetz zur Neuordnung des Krankenhauswesens (Sächsisches Krankenhausgesetz
– SächsKHG) vom 19. August 1993 (SächsGVBl. page 675).

**FR** : Loi 90-1258 relative à l'exercice sous forme de société des professions
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 (Ordonnance2010-177 du
23 février 2010).

**HR** : Health Care Act (OG 150/08, 71/10, 139/10, 22/11, 84/11, 12/12, 70/12,
144/12).

**SI** : Law of Health Services, Official Gazette of the RS, No. 23/2005, Articles 1,
3 and 62-64; Infertility Treatment and Procedures of the Biomedically-Assisted
Procreation Act, Official Gazette of the RS, No. 70/00, Articles 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 — 01.02.2022 — 002.001 — 840

Description:

In **BG** : Incorporation (no branches) is required. Tour operation or travel agency
services may be provided by a person established in a Member State of the
European Union or in a Member State of the EEA if, upon establishment 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 or 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 nationality requirement
for tourist guides (CPC 641, 642, 643, 7471, 7472).

–
With respect to Investment liberalisation Market access, National treatment and
Cross-border trade in services – Market access, National treatment:

In **CY** : A licence to establish and operate a tourism and travel company or
agency, as well as the renewal of an operating licence of an existing company
or agency, shall be granted only to European Union natural or legal
persons. No non-resident company except those established in another Member
State of the European Union, can provide in the Republic of Cyprus, on an
organised or permanent basis, the activities referred to under Article 3 of the
abovementioned Law, unless represented by a resident company. The provision
of tourist guide services requires nationality of a Member State of the European
Union (CPC 7471, 7472).

In **HR** : EEA nationality is required for hospitality and catering services 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 citizens, 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): Nationality of a
Member State of the European Union is required for the provision 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 tourist 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 guides from nonEuropean Union countries need to obtain a specific licence from the region in
order to act as a professional tourist guide. Tourist guides from 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 — 01.02.2022 — 002.001 — 841

**EL** : Presidential Degree 38/2010, Ministerial Decision 165261/IA/2010 (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 que se modifica el
Decreto 32/1997, de 25 de abril, por el que se aprueba el reglamento 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 profesión de guía de
turismo de la Comunidad Autónoma de Castilla y León;

Castilla la Mancha: Decreto 86/2006, de 17 de julio, de Ordenación 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 Parlamento y del
Consejo, de 12 de diciembre de 2006, relativa a los servicios en el mercado
interior, Article 88;

Comunidad de Madrid: Decreto 84/2006, de 26 de octubre del Consejo de
Gobierno, por el que se modifica el Decreto 47/1996, de 28 de marzo;

Comunidad Valenciana: Decreto 90/2010, de 21 de mayo, del Consell, 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 materia de agencias
de viajes, guias de turismo y turismo activo;

Illes Balears: Decreto 136/2000, de 22 de septiembre, por el cual se modifica el
Decreto 112/1996, de 21 de junio, por el que se regula la habilitación de guía
turístico en las Islas Baleares;

Islas Canarias: Decreto 13/2010, de 11 de febrero, por el que se 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 desarrollo de la Ley
de Turismo de La Rioja;

Navarra: Decreto Foral 288/2004, de 23 de agosto. Reglamento para 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 Reglamento
regulador de la profesión de Guía de Turismo en el Principado de 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 modificación por la
ley 12/2009, de 11 de diciembre, por la que se modifican diversas 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 — 01.02.2022 — 002.001 — 842

**HU** : Act CLXIV of 2005 on Trade, Government Decree No. 213/1996 (XII.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 services
–National treatment:

In **AT** (applies to the regional level of government): The operation of ski schools
and mountain guide services is governed by the laws of the Bundesländer. 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 school 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 — 01.02.2022 — 002.001 — 843

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. Nr. 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, National treatment,
Senior management and boards of directors; Cross-border trade in services –
Market access, National treatment:

In **BG** : The carriage and any activities related to hydraulic-engineering and
underwater technical works, prospecting and extraction of mineral and other
inorganic resources, pilotage, bunkering, receipt of waste, water-and-oil
mixtures and other such, performed by vessels in the internal waters, and
the territorial sea of Bulgaria, may only be performed by vessels flying the
Bulgarian flag or vessels flying the flag of another Member State 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 expert commission,
set up by the Minister of Transport, Information Technology and Communi­
cations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 844

Nationality requirement for supporting services. The master and the chief
engineer of the vessel shall mandatorily be nationals of a Member State of
the European Union or the EEA, or of the Swiss Confederation. Not less than
25 per cent of the positions at management and operational level and not less
than 25 per cent of the positions at order-taking level shall be 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 Waterways
and Ports of the Republic of Bulgaria; Ordinance for the condition 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, National treatment;
Cross-border trade in services – Market access, National treatment:

In **BG** : Regarding supporting services for public transport carried out in
Bulgarian ports, in ports having national significance, the right 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 Waterways
and Ports of the Republic of Bulgaria.

In **DK** : Pilotage-providers may only conduct pilotage service in Denmark, if
they are domiciled in an EU/EEA country and registered and approved by the
Danish Authorities in accordance with the Danish Act on Pilotage
(CPC 74520).

_Measures:_

**DK** : Danish Pilotage Act, §18.

With respect to Investment liberalisation - Market access, National treatment,
Most-favoured-nation treatment, and Cross-border trade in services - Market
access, National treatment, Most-favoured-nation treatment:

In **DE** (applies also to the regional level of government): A vessel that does
not belong to a national of a Member State of the European Union may be
used for activities other than transport and auxiliary services in the German
federal waterways only after specific authorisation. Waivers for nonEuropean Union vessels may only be granted if no European Union
vessels are available or if they are available under very unfavourable
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 EEA or the
Swiss Confederation.

For rental or leasing of seagoing vessels with or without operators, 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 availability of ships
flying under the German flag or the flag of another Member State of the
European Union.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 845

Transactions between residents and non-residents concerning:

(i) rental of internal waterways vessels, which are not registered in the
economic area;

(ii) transport of freight with such internal waterways vessels; or

(iii) towing services by such internal waterways vessels,

within the economic area may be restricted (Water transport, Supporting
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 Fassung 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 Finnish
maritime waters are reserved to fleets operating under the national, 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 services
(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 establishments,
population density, geographic spread and creation of new employment
(CPC 741).

_Measures:_

**IT** : Shipping Code;

Law 84/1994; and

Ministerial decree 585/1995.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 846

(b) **Rail transport and auxiliary services to rail transport (CPC 711, 743)**

With respect to Investment liberalisation   - Market access, National
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 transport in Bulgaria.
A licence to carry out passenger or freight transportation by rail is issued by
the Minister of Transport to railway operators registered as traders (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 are 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 April 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, National
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 having
their headquarters in the European Union (CPC 712).

_Measures:_

**AT** : Güterbeförderungsgesetz (Goods Transportation Act), BGBl.
Nr. 593/1995; § 5; Gelegenheitsverkehrsgesetz (Occasional Traffic Act),
BGBl. Nr. 112/1996; § 6; and Kraftfahrliniengesetz (Law on Scheduled
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 services   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 licence is
needed. Licences are granted on non–discriminatory terms, under
condition of reciprocity. Road freight transport operations established 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 4038/2012
(Government Gazette A' 14)-EC Regulations 1071/09 and 1072/09.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 847

With respect to Investment liberalisation - Market access:

In **IE** : Economic needs test for intercity bussing services. Main criteria:
number of and impact on existing establishments, population density,
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 Cross-border
trade in services - Market access:

In **MT** : Taxis - numerical restrictions on the number of licences apply.

Karozzini (horse drawn carriages): Numerical Restrictions on the number of
licences apply (CPC 712).

_Measures:_

**MT** : Taxi Services Regulations (SL499.59).

In **PT** : Economic needs test for limousine services. Main criteria: number of
and impact on existing establishments, population density, geographic
spread, impact on traffic conditions and creation of new employment
(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 treatment:

In **RO** : Road haulage and road passenger transport operators may only use
vehicles that are registered in Romania, owned and used according 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, National
treatment, Most-favoured-nation treatment, and Cross-border trade in
services - Market access, National treatment, Most-favoured-nation

treatment:

In **SE** : In order to engage in the occupation of road transport operator, a
Swedish licence is needed. Criteria for receiving a taxi licence include that
the company has appointed a natural person to act as the transport manager
(a _de facto_ residency requirement – see the Swedish reservation on types of
establishment).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 848

Criteria for receiving a licence for other road transport operators require that
the company be established in the European Union, have an establishment
situated in Sweden and have appointed a natural person to act as the
transport manager, who must be resident in the European Union.

Licences are granted on non-discriminatory terms, except that operators of
road haulage and road passenger transport services may as a general rule
only use vehicles that are registered in the national road traffic registry. If a
vehicle is registered abroad, owned by a natural or legal person whose
principal residence is abroad and is brought to Sweden for temporary use,
the vehicle may be temporarily used in Sweden. Temporary use is usually
defined by the Swedish Transport Agency as meaning not more than one

year.

Operators of cross-border road haulage and road passenger transport services
abroad need to be licensed for those operations by the competent authority
in the country where they are established. Additional requirements for
cross-border trade may be regulated in bilateral road transport
agreements. For vehicles where no such bilateral agreement is applicable,
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 registry);

Yrkestrafikförordning (2012:237) (Government regulation on professional
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, National

treatment:

In **PL** : For storage services of frozen or refrigerated goods and bulk storage
services of liquids or gases at airports, the possibility to supply 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 space
constraints, and to not less than two suppliers for other reasons.

_Measures:_

**PL** : Polish Aviation Law of 3 July 2002, Articles 174.2 and 174.3 3.

With respect to Investment liberalisation   - Market access, National
treatment, Most-favoured-nation treatment, and Cross-border trade in
services   - Market access, National treatment, Most-favoured-nation

treatment:

In **EU** : For groundhandling services, establishment within the European
Union territory may be required. The level of openness of groundhandling
services depends on the size of airport. The number of suppliers in each
airport may be limited. For ‘big airports’, this limit may not be less than two
suppliers.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 849

_Measures:_

**EU** : Directive 1996/67/EC of 15 October 1996 on access to the ground­
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 marché de
l'assistance en escale à l'aéroport de Bruxelles-National (Article 18);

Besluit van de Vlaamse Regering betreffende de toegang tot de grondafhan­
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 wallonne
(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 treatment:

The **EU** (applies also to the regional level of government): Customs
clearance services may only be provided by European Union residents.

_Measures:_

**EU** : Regulation (EU) No 952/2013 of 9 October 2013 of the European
Parliament and of the Council establishing the Union Customs Code.

(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 Cross-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 State of the
European Union who meet the conditions of access to the occupation and
access to the market for transport of goods between Member States of the
European Union may, in the context of a combined transport operation
between Member States of the European Union, carry out initial or final
road haulage legs which form an integral part of the combined transport
operation and which may or may not include the crossing of a frontier.
Limitations affecting any given modes of transport apply.

Necessary measures can be taken to ensure that the motor vehicle taxes
applicable to road vehicles routed in combined transport are reduced or
reimbursed (CPC 711, 712, 7212, 741, 742, 743, 744, 745, 748, 749).

_Measures:_

**EU** : Directive 1992/106/EEC of 7 December 1992 on the establishment of
common rules for certain types of combined transport of goods between
Member States.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 850

**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 and the
public (limited) company designated by the Minister of Economic
Affairs. Articles 81 and 82 of the Mining Act stipulate that all 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, National

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 service 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 use of State
or public property are subject to concessions granted under the provisions of
the Concessions Act or other special concessions laws. The activities 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 permission,
while the activities of extraction and exploitation are subject to concession
granted under the Underground Natural Resources Act.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 851

It is forbidden for companies registered in preferential tax treatment juris­
dictions (that is, off-shore zones) or related, directly or indirectly, to such
companies to participate in open procedures for granting permits or
concessions for prospecting, exploration or extraction of natural resources,
including uranium and thorium ores, as well as to operate an existing permit
or concession which has been granted, as such operations are precluded,
including the possibility to register the geological or commercial discovery
of a deposit as a result of exploration.

Commercial corporations in which the Member State or a municipality 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 activity, credit, securing
of receivables, as well as incurring any obligations arising under bills of
exchange, unless permitted by the Privatisation Agency or the municipal
council, whichever is the competent authority. Without prejudice to
Article 8.4, paragraphs 1 and 2, according to Decision of the National
Assembly of the Republic of Bulgaria of 18 Jan 2012, any usage of
hydraulic fracturing technology that is, fracking, for activities of pros­
pecting, exploration or extraction of oil and gas, is forbidden by Decision
of the Parliament. Exploration and extraction of shale gas is forbidden (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 concessions for
mining applies. In order to participate in concessions for mining of thorium
ore, a Japanese company must be established according to the Bulgarian
Commercial Act and to be registered in the Commercial Registry. Decisions
to allow the mining of thorium ore are taken on a non-discriminatory indi­
vidual case-by-case basis. The prohibition against companies registered in
preferential tax treatment jurisdictions (that is, off-shore zones) or related,
directly or indirectly, to such companies, from participating in open
procedures for concessions for mining of natural resources includes
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 Registered in
Preferential Tax Treatment Jurisdictions, Such Companies' Related Parties
and Their Beneficial Owners; and

Subsurface Resources Act.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 852

In **CY** : The Council of Ministers may, for reasons of energy security, refuse
to allow access to and exercise of the activities of prospecting, exploration
and exploitation of hydrocarbons to any entity which is effectively
controlled by Japan or by nationals of Japan. No entity may, after the
granting of an authorisation for the prospecting, exploration and production
of hydrocarbons, come under the direct or indirect control of Japan 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 the pros­
pecting, exploration and production of hydrocarbons to an entity which is
effectively controlled by Japan or a third country or by a national of Japan
or a third country, where Japan or the third country does not grant entities of
the Republic of Cyprus or entities of Member States of the European 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 European
Union grants entities of Japan or that third country (ISIC Rev 3.1 1110).

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

_Measures:_

**CY** : The Hydrocarbons (Prospecting, Exploration and Exploitation Law) 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 exploration):
Mines belonging to the State have specific exploration and mining
rules. Prior to any exploitation activity, a permit for exploration is needed
(‘permesso di ricerca’, Article 4 Royal Decree 1447/1927). This permit has a
duration, defines exactly the borders of the ground under exploration and
more than one exploration permit may be granted for the same area to
different persons or companies (this type of licence is not necessarily
exclusive). In order to cultivate and exploit minerals, an authorisation
(‘concessione’, Article 14) from the regional authority is required (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 activity,
incorporation in a Member State of the European Union or a Member
State of the EEA is required (no branching). Mining and prospecting
activities covered by Act of the Slovak Republic 44/1988 on protection
and exploitation of natural resources are regulated on a non-discriminatory
basis, including through public policy measures seeking to ensure the
conservation and protection of natural resources and the environment such
as the authorization or prohibition of certain mining technologies. 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 activities of pros­
pecting, exploration or extraction of oil and gas, as well as prior approval
by local referendum in the case of nuclear/radioactive mineral resources. This
does not increase the non-conforming aspects of the existing measure 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 Administration;
and Act 569/2007 on Geological Activity.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 853

In **UK** : A licence is necessary to undertake exploration and production
activities on the UK Continental Shelf (UKCS), and to provide services
which require direct access to or exploitation of natural resources.

This reservation applies to production licences issued with respect to the UK
Continental Shelf. To be a Licensee, a company must have a place 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 Companies House.

This requirement exists for any company applying for a new licence 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. To be a party to a
Licence that covers a producing field, a company must: (a) be registered at
Companies House as a UK company; or (b) carry on its business through 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, National treatment
and Cross-border trade in services – Market access, National treatment:

_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 required
to have a presence there. In the case of minerals exploration, there is a
requirement that companies (Irish and foreign) employ either the 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 State 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 — 01.02.2022 — 002.001 — 854

In **SI** : The exploration for and exploitation of mineral resources, including
regulated mining services, are subject to establishment in or citizenship of
the EEA, the Swiss Confederation or an OECD Member, or of a third
country on condition of material reciprocity. Compliance with the
condition of reciprocity is verified by the Ministry responsible 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 transport
of crude or refined petroleum and petroleum products and of natural gas
must obtain a permit from the local authority before commencing work. The
number of such permits which are issued may be limited (CPC 7131).

_Measures:_

**DK** : Bekendtgørelse nr. 724 af 1. juli 2008 om indretning, etablering og
drift af olietanke, rørsystemer og pipelines (Order on the arrangement, estab­
lishment and operation of oil tanks, piping systems and pipelines), 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, Rights,
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 systems) 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, Senior
management and boards of directors and Cross-border trade in services –
Market access:

In **AT** : With regard to the transportation of gas authorisation is only 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 operator of the
network must appoint a Managing Director and a Technical Director who is
responsible for the technical control of the operation of the network, both of
whom must be nationals of a Member State of the EEA.

The competent authority may waive the nationality and domiciliation
requirements where the operation of the network is considered to be in
the public interest.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 855

For the transportation of goods other than gas and water, the following
applies:

(i) with regard to natural persons, authorisation is only granted to
EEA-nationals who must have a seat in Austria; and

(ii) enterprises and partnerships must have their seat in Austria. An
Economic Needs Test or interest test is applied. Cross border pipelines
must not jeopardise Austria's security interests and its status as a neutral
country. Enterprises and partnerships have to appoint a managing
director who must be a national of a Member State of the EEA. The
competent authority may waive the nationality and seat requirements if
the operation of the pipeline is considered to be in the national 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, Articles 43 and
44, Articles 90 and 93.

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of director and Cross-border trade in services

–
Market access, National treatment (applies only to the regional level of
government):

In **AT** : With regard to transmission and distribution of electricity authoris­
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 leaseholder, the
domicile requirement is waived.

Juridical persons (enterprises) and partnerships must have their seat in the
EEA. They must appoint a managing director or a leaseholder, both 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 to 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 Elektrizitätswirtschafts- und
-organisationsgesetz 2006 erlassen wird (Oö. ElWOG 2006), LGBl.
Nr. 1/2006 as amended;

Salzburger Landeselektrizitätsgesetz 1999 (LEG), LGBl. Nr. 75/1999 as
amended;

Gesetz vom 16. November 2011 über die Regelung des Elektrizitätswesens
in Tirol (Tiroler Elektrizitätsgesetz 2012 – TEG 2012), LGBl. Nr. 134/2011;

Gesetz über die Erzeugung, Übertragung und Verteilung von elektrischer
Energie (Vorarlberger Elektrizitätswirtschaftsgesetz), LGBl. Nr. 59/2003 as
amended;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 856

Gesetz über die Neuregelung der Elektrizitätswirtschaft (Wiener Elektrizit­
ätswirtschaftsgesetz 2005 – WElWG 2005), LGBl. Nr. 46/2005;

Steiermärkisches Elektrizitätswirtschafts- und Organisationsgesetz(ELWOG),
LGBl. Nr. 70/2005; and

Kärntner Elektrizitätswirtschafts-und Organisationsgesetz(ELWOG), LGBl.
Nr. 24/2006.

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **CZ** : For electricity generation, transmission, distribution, trading, and
other electricity market operator activities, as well as gas generation, trans­
mission, distribution, storage and trading, as well as heat generation and
distribution, authorisation is required. Such authorisation may only be
granted to a natural person with a residence permit or a juridical 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 administra­
tion in the energy sectors (The Energy Act).

In **PL** : the following activities are subject to licensing under the Energy Law
Act:

(i) generation of fuels or energy, except for: generation of solid or gaseous
fuels; generation of electricity using electricity sources of the 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 sources;
generation of heat using the sources of the total capacity of not more
than 5 MW;

(ii) storage of gaseous fuels in storage installations, liquefaction of natural
gas and regasification of liquefied natural gas at LNG installations, as
well as the storage of liquid fuels, except for: the local storage of liquid
gas at installations of the capacity of less than 1 MJ/s capacity and the
storage of liquid fuels in retail trade;

(iii) transmission or distribution of fuels or energy, except for: the
distribution of gaseous fuels in grids of less than 1 MJ/s capacity
and the transmission or distribution of heat if the total capacity
ordered by customers does not exceed 5 MW;

(iv) trade in fuels or energy, except for: the trade in solid fuels; the trade in
electricity using installations of voltage lower than 1 kV owned by the
customer; the trade in gaseous fuels if their annual turnover value 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 exchanges by
brokerage houses which conduct the brokerage activity on the exchange
commodities on the basis of the Act of 26 October 2000 on commodity
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 apply
to wholesale trade services in gaseous fuels or liquid gas or to retail
services of bottled gas.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 857

A licence may only be granted by the competent authority to an applicant
that has registered their principal place of business or residence 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 887).

_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 and
organizing of trade of electricity may only be issued to legal persons of
Lithuania or branches of foreign legal person or other organisations estab­
lished in Lithuania. This reservation does not apply to consultancy services
related to the transmission and distribution on a fee or contract basis of
electricity (ISIC Rev. 3.1 401, CPC 887).

In the case of fuels, establishment is required. Licences for transmission and
distribution of fuels may only be issued to legal persons of Lithuania or
branches of foreign legal persons or other organisations (subsidiaries) 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 (CPC 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 VIII1881.

In **SI** : The production, trading, supply to final customers, transmission and
distribution of electricity and natural gas is subject to establishment 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 — 01.02.2022 — 002.001 — 858

Description:

(a) **Agriculture, hunting and forestry (ISIC Rev. 3.1 011, 012, 013, 014, 015,**
**1531)**

–
With respect to Investment liberalisation Prohibition of performance
requirements:

The **EU** : The intervention agencies designated by the Member States of the
European Union shall buy cereals which have been harvested in the
European Union. No export refund shall be granted on rice imported 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 common
organisation of agricultural markets and on specific provisions for certain
agricultural products (Single CMO Regulation).

With respect to Investment liberalisation –National treatment and
Cross-border trade in services –Market access:

In **IE** : Establishment by foreign residents in flour milling activities is subject
to authorisation (ISIC Rev. 3.1 1531).

_Measures:_

**IE** : Agriculture Produce (Cereals) Act, 1933.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services –Market access:

In **FI** : Only nationals of a Member State of the EEA resident in the reindeer
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 or act as
a director of an agricultural cooperative (ISIC Rev. 3.1 011, 012, 013, 014,
015).

_Measures:_

**FR** : Code rural et de la pêche maritime: Article R331-1 on installation 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, National

treatment:

In **FR** : A French vessel flying the French flag may be issued a fishing
authorisation or may be allowed to fish on the basis of national quotas
only when a real economic link on the territory of the France is established
and the vessel is directed and controlled from a permanent establishment
located on the territory of France (ISIC Rev. 3.1 050, CPC 882).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 859

_Measures:_

**FR** : Code rural et de la pêche maritime: Article L921-3.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **SE** : Professional fishing is fishing with a professional fishing licence 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 fishing is
essential to his living and where the fishing has a connection to the
Swedish fishing industry. A connection to Swedish fishing industry could
for example be demonstrated if the fishermen lands half his catch during a
calendar year (in value) in Sweden, if half the fishing trips depart from a
Swedish harbour or half of the fishermen in the fleet are domiciled in

Sweden.

For vessels over five meters, a vessel permit is needed together with the
professional fishing licence. A permit is granted if, among other 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 professional
fishing licence and if the commander of the vessel is a fisherman 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 granted by
the Swedish Transport Agency.

A ship shall be deemed Swedish and can carry the Swedish flag if more
than half is owned by Swedish citizens or juridical persons. The
Government may permit foreign vessels to fly the Swedish flag where
their operations are under Swedish control or the owner can demonstrate
that he has his permanent residency in Sweden. Vessels which are 50 per
cent owned by nationals of a Member State of the EEA or companies having
their registered office, central administration or principal place 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 0502, CPC 882).

_Measures:_

**SE** : Maritime Law (1994:1009);

Fisheries Act (1993:787);

Ordinance for fishing, aquaculture and the fishing industry (1994:1716);

The Fishing Regulations of the National Board of Fisheries (2004:25); 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, National

treatment:

In **LV** : Only legal persons incorporated in Latvia, and natural persons of
Latvia have the right to found and publish mass media. Branches are not
allowed (CPC 88442).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 860

_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 publicly
distributed or printed newspaper, journal, or periodical must clearly
indicate a ‘responsible editor’ (the full name and address of a natural
person). The responsible editor may be required to be a permanent
resident of Germany, the European Union or an EEA country. Exceptions
may be allowed by the Federal Minister of the Interior (ISIC Rev. 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-Vorpommern
(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 der 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. GBl. 1965,
S. 63;

§ 7 Abs. 3 Nr. 1 Hessisches Pressegesetz (HPresseG) v. 12. Dezember 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, GVbl. S.9;

§ 9 Abs. 1 Nr. 1 Saarländisches Mediengesetz (SMG) vom 27. Februar 2002
(Amtsbl. S. 498); and

Article 5 Abs. 2 Bayerisches Pressegesetz in der Fassung der Bekannt­
machung v. 19. April 2000 (GVBl, S. 340).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 861

–
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 to 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 voting 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 an 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 and 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 treatment:

In **SE** : Natural persons who are owners of periodicals that are printed 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 published 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 Fundamental
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 that 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.

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2. Each reservation sets out the following elements:

(a) ‘Sector’ refers to the general sector in which the reservation is taken;

(b) ‘Sub-Sector’ refers to the specific sector in which the reservation is taken;

(c) ‘Industry Classification’ refers, where applicable, and only for trans­
parency purposes, to the activity covered by the reservation according
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 maintaining the
measure for which the reservation is taken;

(f) ‘Measures’ identifies the existing laws, regulations or other measures for
which the reservation is taken. A measure cited in the ‘Measures’

element:

(i) means the measure as amended, continued, or renewed as of the date
of entry into force of this Agreement; and

(ii) includes any subordinate measure adopted or maintained under the
authority of and consistent with the measure; and

(g) ‘Description’ sets out, with regard to the obligations referred to in
paragraph 1, the non-conforming aspects of the existing measures 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 taken, 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 limitations
on juridical forms of a commercial presence. For the same reasons, Japan
shall not be prevented from applying non-discriminatory 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, securities 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 allowed in accordance 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 affecting 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 availability affecting
obligations under Articles 8.7 and 8.15 are not included in this Schedule of
Japan, taking into account the Attachment 6 of Guidelines for the Scheduling
of Specific Commitments (WTO Document S/L/92, dated 28 March, 2001).

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7. For the purposes of the Schedule of Japan in this Annex, ‘JSIC’ means Japan
Standard Industrial Classification set out by the Ministry of Internal Affairs
and Communications, and revised on 30 October 2013.

1 Sector: Agriculture, Forestry and Fisheries, and Related Services (except 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. 261 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 investors
who intend to make investments in agriculture, forestry and fisheries,
and related services (except 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) 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 economy ( [2] ).

3. The investor may be required to alter the content of the investment 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 Article 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 description 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 Japan
waives its right to invoke Article 1.5 to justify the screening.

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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 repair busi­
nesses is required to establish a workplace in Japan and to obtain an
approval of the Director-General of the District Transport Bureau 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 Dispatching
Undertakings and Protecting Dispatched Workers (Law No. 88 of 1985),
Chapter 2

Port Labour Law (Law No. 40 of 1988), Chapter 4

Mariner's Employment Security Law (Law No. 130 of 1948), Chapter 3

Law Concerning the Improvement of Employment of Construction Workers
(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 enterprises in
Japan is required to have a place of business in Japan and to obtain
permission from, or to submit notification to, the competent authority,
as applicable:

(a) private job placement services including fee-charging job placement
services for construction workers and job placement services for
seafarers; or

(b) worker dispatching services including stevedore dispatching services,
mariner dispatching services and work opportunities securing services
for construction workers.

2. Labour supply services may be supplied only by a labour union which
has obtained permission from the competent authority pursuant to the
Employment Security Law or Mariner's Employment Security Law.

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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 Collection
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 which
constitute the practice of law in respect of legal cases is required to be
qualified as an attorney-at-law under the laws and regulations of Japan
(‘Bengoshi’), a legal professional corporation under the laws and regu­
lations of Japan (‘Bengoshi-hojin’) or a legal person established under the
Special Measures Law Concerning Credit Management and Collection
Business and to establish an office in Japan.

2. No person may take over and recover other person's credits as business
except a legal person established under the Special Measures Law
Concerning Credit Management and Collection Business that handles
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 required 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 where the place
of business is located.

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2. A person who intends to conduct demolition work business is required to
establish a place of business in Japan and to be registered with the
prefectural governor having jurisdiction over the district where the
place of business is located.

6 Sector: Distribution Services

Sub-Sector: Wholesale Trade Services, Retailing Services, and Commission Agents'
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-demand 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 suppliers at
public wholesale markets may be limited, in cases where the public
wholesale markets set the maximum number of the suppliers in order to
secure a proper and sound operation of the public wholesale markets.

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**

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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. Formal
education institutions must be established by school juridical persons.

2. ‘Formal education institutions’ means elementary schools, lower
secondary schools, secondary schools, compulsory education schools,
upper secondary schools, universities, junior colleges, colleges 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 established for
the purposes of supplying educational services under the laws and 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 branches 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**

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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 (Cabinet 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), Articles 116 and
212-6

Description: Cross-border trade in services

Commercial presence is in principle required for insurance contracts 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 international
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. 261 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 investors
who intend to make investments in the heat supply industry in Japan.

2. The screening is conducted from the viewpoint of whether the
investment is likely to cause a situation in which national security 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 investment 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

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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 set 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 may not
assume the office of director or auditor of Nippon Telegraph and
Telephone Corporation, Nippon Telegraph and Telephone East Corpo­
ration 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. 261 of
1980), Article 3

_____________ ( [1] ) An asterisk (*) on the JSIC numbers indicates that the activities covered by this reservation under such numbers are limited to the
activities which are subject to the registration obligation under 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

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Description: Investment liberalisation

1. The prior notification requirement and screening procedures under the
Foreign Exchange and Foreign Trade Law apply to foreign investors
who intend to make investments in telecommunications business and
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 security 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 investment 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 50 metres in
length or more, is required to obtain permission from the Minister of Land,
Infrastructure, Transport and Tourism. The issuance of a licence 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. 261 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

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1. The prior notification requirement and screening procedures under the
Foreign Exchange and Foreign Trade Law apply to foreign investors
who intend to make investments in biological preparations manufac­
turing industry in Japan. For greater certainty, ‘biological preparations
manufacturing industry’ deals with economic activities in premises
which produce vaccine, serum, toxoid, antitoxin and some preparations
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 security 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 investment 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. 261 of
1980), Article 3

_____________ ( [1] ) An asterisk (*1) on the JSIC numbers indicates that the activities covered by this reservation under such numbers are limited to the
activities related to leather and leather products manufacturing. An asterisk (*2) on the JSIC number indicates that the activities
covered by this reservation under such number are limited to the 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

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Description: Investment liberalisation

1. The prior notification requirement and screening procedures under the
Foreign Exchange and Foreign Trade Law apply to foreign investors
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 economy ( [1] ).

3. The investor may be required to alter the content of the investment 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 international maritime
transport services (including services of passenger transportation and
freight transportation) through establishment of a registered company
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 and regu­
lations of Japan, of which all the representatives and not less than
two-thirds of the executives administering the affairs are Japanese
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 Ministry of
International Trade and Industry No. 69 of 1993)

Ministerial Ordinance for Designated Inspection Body, Designated Verifi­
cation Body, Designated Measurement Certification Inspection Body and
Specified Measurement Certification Accreditation Body (Ministerial
Ordinance of the Ministry of International Trade and Industry No. 72 of
1993)

_____________ ( [1] ) For greater certainty, absence of reference in this description 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 Japan
waives its right to invoke Article 1.5 to justify the screening.

**▼B**

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Description ( [1] ): Cross-border trade in services

1. A person who intends to supply services of conducting the periodic
inspection of specified measuring instruments is required to establish a
legal person in Japan and to be designated by the prefectural governor
having jurisdiction over the district where the person intends to conduct
that inspection, or by the mayor of a designated city or the chief of a
designated ward or village in case the place where the person intends 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 verification
of specified measuring instruments is required to establish a legal person
in Japan and to be designated by the Minister of Economy, Trade and
Industry.

3. A person who intends to conduct measurement certification business,
including specified measurement certification business, is required to
have a place of business in Japan and to be registered with the
prefectural governor having jurisdiction over the district where the
place of business is located.

4. A person who intends to supply services of conducting the inspection of
specified measuring instruments used for the measurement certification
is required to establish a legal person in Japan and to be designated 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 accreditation
for a person engaged in specified measurement certification business is
required to establish a legal person in Japan, and to be designated by the
Minister of Economy, Trade and Industry.

6. A person who intends to supply services of conducting the calibration of
measuring instruments is required to establish a legal person in Japan
and to be designated by the Minister of Economy, Trade and Industry.

_____________ ( [1] ) For the purposes of this reservation:
(a) ‘measuring instruments’ means appliances, machines or equipment used for measurement;
(b) ‘specified measuring instruments’ means measuring instruments used in transactions or certifications, or measuring instruments
principally for use in the life of general consumers, and those specified by a Cabinet Order as necessary to establish standards
relating to their structure and instrumental error in order to ensure proper execution of measurements;
(c) ‘measurement certification businesses’ under the requirement described in paragraph 3 are listed in the following and the
registration shall be in accordance with the business classification specified by the Ordinance of the Ministry of Economy,
Trade and Industry:
(i) the business of measurement certifications of length, weight, area, volume or heat concerning goods to be loaded/unloaded
or entered/dispatched for transportation, deposit or sale or purchase (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 concentration, sound pressure level or the quantity of other physical
phenomena specified by a Cabinet Order (excluding what is listed in (i));
however, this requirement does not apply to the case where a person engaged in the measurement certification business is a
national government, a local government, or an incorporated administrative 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 certification business, or where the measurement certification
business is performed by a person who has been registered or designated 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 business specified by a Cabinet Order as these requiring high levels of
technology to certify measurement of considerably tiny quantities of physical phenomena prescribed in subparagraph (c)(ii).

**▼B**

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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 Labour
Insurance Premium (Ministerial Ordinance of the Ministry of Labour 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 Welfare
under the laws and regulations of Japan may conduct labour insurance busi­
nesses entrusted by business proprietors. An association which intends to
conduct those labour insurance businesses under the laws and regulations of
Japan is required to establish an office in Japan, and to obtain 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 mining rights
or mining lease rights ( [1] ).

21 Sector: Oil Industry

Sub-Sector:

_____________ ( [1] ) Services requiring mining rights or mining lease rights are required to be supplied by a Japanese national or an enterprise
established under the laws and regulations of Japan, in accordance with the Chapters 2 and 3 of the Mining Law.

**▼B**

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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. 261 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 investors
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 economy ( [3] ).

3. The investor may be required to alter the content of the investment 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, prior 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 activities covered by this reservation under such numbers are limited to
those related to the oil industry. An asterisk (*2) on the JSIC number indicates that the activities covered by this reservation under
such number are limited to those related to the liquefied petroleum gas industry.
( [2] ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Article 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 description 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 Japan
waives its right to invoke Article 1.5 to justify the screening.

**▼B**

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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 required 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 required to
establish a legal professional corporation under the laws and regulations
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 Services 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 services
concerning foreign laws is required to be qualified as a registered
foreign lawyer under the laws and regulations of Japan (‘GaikokuhoJimu-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 Japan is
required to stay in Japan for not less than 180 days per year.

3. An enterprise which intends to supply legal advisory services concerning
foreign laws is required to establish a registered foreign lawyer corpo­
ration under the laws and regulations of Japan (‘Gaikokuho-JimuBengoshi-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**

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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 services is
required to be qualified as a patent attorney under the laws and regu­
lations of Japan (‘Benrishi’).

2. An enterprise which intends to supply patent attorney services is
required to establish a patent business corporation under the laws 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 Japan.

2. The notary is required to establish an office in the place designated 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 services is
required to be qualified as a judicial scrivener under the laws and
regulations of Japan (‘Shiho-Shoshi’) and to establish an office within
the district of the judicial scrivener association to which the natural
person belongs.

2. An enterprise which intends to supply judicial scrivener services is
required to establish a judicial scrivener corporation under the laws
and regulations of Japan (‘Shiho-Shoshi-Hojin’).

**▼B**

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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), Chapters 3, 5-2
and 7

Description: Investment liberalisation and Cross-border trade in services

1. A natural person who intends to supply certified public accountants
services is required to be qualified as a certified public accountant
under the laws and regulations of Japan (‘Koninkaikeishi’).

2. An enterprise which intends to supply certified public accountants
services is required to establish an audit corporation under the 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), Chapters 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 establish an
office within the district of the certified public tax accountant association
to which the natural person belongs.

2. An enterprise which intends to supply certified public tax accountant
services is required to establish a certified public tax accountant corpo­
ration 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**

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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 intends to
conduct business of design, superintendence of construction work, adminis­
trative work related to construction work contracts, supervision of building
construction work, survey and evaluation of buildings, and representation in
procedures under the laws and regulations of Japan concerning construction,
upon request from others for remuneration, is required to establish 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 Japan.

2. An enterprise which intends to supply social insurance and labour
consultant services is required to establish a certified social insurance
and labour consultant corporation under the laws and regulations 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 to 5 and 8

Description: Investment liberalisation and Cross-border trade in services

1. A natural person who intends to supply administrative scrivener services
is required to be qualified as an administrative scrivener under 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 — 01.02.2022 — 002.001 — 880

2. An enterprise which intends to supply administrative scrivener services
is required to establish an administrative scrivener corporation 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 by 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 surveyor
services is required to be qualified as a land and house surveyor
under the laws and regulations of Japan (‘Tochi-Kaoku-Chosashi’) and
to establish an office within the district of the land and house surveyor
association to which the natural person belongs.

2. An enterprise which intends to supply land and house surveyor 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 — 01.02.2022 — 002.001 — 881

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. 149
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 obtain a
licence from the Minister of Land, Infrastructure, Transport and
Tourism or from the prefectural governor having jurisdiction over the
district where the office is located.

2. A person who intends to conduct real estate syndication business is
required to establish an office in Japan and to obtain permission from
or to be registered with the competent Minister or from the prefectural
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 business
is required to establish an office in Japan and to be registered in the list
maintained by the Ministry of Land, Infrastructure, Transport and
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 1963),
Chapter 3

Description: Cross-border trade in services

A person who intends to supply real estate appraisal services is required to
establish an office in Japan and to be registered in the list maintained by the
Ministry of Land, Infrastructure, Transport and Tourism or the prefecture
having jurisdiction over the district where the office is located.

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**

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Measures: Mariners Law (Law No. 100 of 1947), Chapter 4

Official Notification of the Director General of Seafarers Department,
Maritime Technology and Safety Bureau of the Ministry of Transport, No.
115, 1990

Official Notification of the Director General of Seafarers Department,
Maritime Technology and Safety Bureau of the Ministry of Transport, No.
327, 1990

Official Notification of the Director General of Maritime Bureau 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 the 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. 261 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 investors
who intend to make investments in security guard services in Japan.

2. The screening is conducted from the viewpoint of whether the
investment is likely to cause a situation in which national security 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 investment 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 883

Obligations Concerned: Market access (Article 8.15)

Level of Government: Central Government

Measures: Industrial Safety and Health Law (Law No. 57 of 1972), Chapters 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), Chapters 2
and 3

Enforcement Regulation of the Working Environment Measurement Law
(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 services for
working machines, skill training courses, and other related services in
connection with occupational safety and health, or working environment
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 to establish a
place of business in Japan and to be registered with the Minister 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 — 01.02.2022 — 002.001 — 884

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 equivalent;

(c) a legal person or other entity constituted under the laws and regu­
lations of any foreign country; and

(d) a legal person represented by the natural persons or entities 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 of
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 subparagraph
(a), (b) or (c).

2. A foreign aircraft may not be registered in the national register.

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 required to
have a place of business in Japan and to obtain permission of the 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 (Ministerial
Ordinance of the Ministry of Transport No. 20 of 1990), Chapters 3 to 5

**▼B**

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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 Land,
Infrastructure, Transport and Tourism for conducting freight forwarding
business using international shipping. That registration shall be made, or
that permission or approval shall be granted, on the basis of reciprocity:

(a) a natural person who does not have Japanese nationality;

(b) a foreign country, or a foreign public entity or its equivalent;

(c) a legal person or other entity constituted under the laws and regu­
lations of any foreign country; and

(d) a legal person represented by the natural persons or entities 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 of
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 subparagraph
(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. 261 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 investors
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 security 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

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3. The investor may be required to alter the content of the investment 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 industry.
Therefore, the prior notification requirement and screening procedures
under the Foreign Exchange and Foreign Trade Law do not apply to 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. 261 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 investors
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 security 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 investment 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, the prior
notification requirement and screening procedures under the Foreign
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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 887

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 revitalisation
of the taxi business in specified and semi-specified regions (Law No. 64 of
2009), Chapters 2 and 7 (hereinafter referred to in this reservation 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 business or
road freight transport business is required to establish a place of business
in Japan, and to obtain permission of, or to submit notification to, the
Minister of Land, Infrastructure, Transport and Tourism.

2. In respect of common taxicab operators business, the Minister of Land,
Infrastructure, Transport and Tourism may not grant permission to a
person who intends to conduct the businesses, or may not approve a
modification of the business plan of those businesses in the ‘specified
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 approved with
respect to ‘semi-specified regions’ when the standards set out in the Law
are met, including those that the capacity of common taxicab operators
businesses in that region does not exceed the volumes of the traffic
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 that it
would become difficult to secure the safety of transportation and the
benefits of passengers.

3. In respect of common motor trucking business or motor trucking
business (particularly-contracted), the Minister of Land, Infrastructure,
Transport and Tourism may not grant permission to a person who
intends to conduct the businesses, or may not approve a modification
of the business plan of those businesses, in ‘the emergency supply/
demand adjustment area’ designated by the Minister of Land, Infra­
structure, Transport and Tourism. That designation would be made
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 that 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 — 01.02.2022 — 002.001 — 888

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 required 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 No.
60 of 1977)

Description: Cross-border trade in services

Oceangoing ship operators of a Member State of the European Union may
be restricted or prohibited from entering Japanese ports or from loading and
unloading cargoes in Japan in cases where Japanese oceangoing ship
operators are prejudiced by the Member State of the European Union.

49 Sector: Transport

Sub-Sector: Water Transport

Industry Classification: JSIC 4542 Coastwise ship leasing

**▼B**

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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. 261 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 investors
who intend to make investments in water transport 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 economy ( [2] ).

3. The investor may be required to alter the content of the investment or
discontinue the investment process, depending on the screening result.

4. For the purposes of this reservation, ‘water transport industry’ 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 Article 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 description 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 Japan
waives its right to invoke Article 1.5 to justify the screening.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 890

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 miscellaneous incor­
porated non-profit organisations) can supply the service. Those organisations
which intend to carry out the vocational skills test for workers are required
to establish an office in Japan and to be designated by the Minister 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. 261 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 investors
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 security 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 investment 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

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Description: Cross-border trade in services

A person who intends to conduct livestock trading business is required to be
resident in Japan, and to obtain a licence from the prefectural governor
having jurisdiction over the place of residence. For greater certainty,
‘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. 261 of
1980), Articles 3 and 5

Aircraft Manufacturing Industry Law (Law No.237 of 1952), Articles 2 to 5

_____________ ( [1] ) An asterisk (*) on the JSIC numbers indicates that the activities 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 Article 26 of the
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 892

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 investors
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 security 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 investment or
discontinue the investment process, depending on the screening result.

4. A technology introduction contract between a resident and a nonresident related to the aircraft industry is subject to the prior 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 maintenance of
public order is disturbed, or the protection of public safety is hindered.

6. The resident may be required to alter the provisions of the technology
introduction contract or discontinue the conclusion of that contract,
depending on the screening result.

7. The number of licences conferred to manufacturers and service suppliers
in those sectors may be limited.

8. An enterprise which intends to produce aircraft and supply repair
services is required to establish a factory related to manufacture or
repair aircraft under the laws and regulations of Japan.

**▼B**

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_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 rights 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 reservation is taken;

(b) ‘sub-sector’ refers to the specific sector in which the reservation 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 expressly
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 covered 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 other elements.

5. A reservation taken at the level of the European Union applies to a measure
of the European Union and of a Member State of the European Union at the
central level, as well as a measure of a government within 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 central, regional or local
level within that Member State. For the purposes of the reservations of
Belgium, the central level of government covers the federal government
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 — 01.02.2022 — 002.001 — 894

6. This schedule applies only to the territories of the European Union in
accordance with subparagraph 1(a) of Article 1.3 and is only relevant in
the context of trade relations between the European Union and its Member
States with Japan. It does not affect the rights and obligations of the Member
States under European Union law.

7. The list below does not include measures relating to qualification
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 service obli­
gations, the need to have recognised qualifications in regulated sectors, the
need to pass specific examinations, 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.

8. For greater certainty, for the European Union, the obligation 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, pursuant to the
TFEU, or to any measure adopted pursuant to that Treaty, including their
implementation in the Member States, to:

(i) natural persons or residents of a Member State of the European Union;

or

(ii) juridical persons constituted or organised under the law of another
Member State or of the European Union and having their registered
office, central administration or principal place of business in a
Member State of the European Union.

Such national treatment is granted to juridical persons which are constituted
or organised under the law of a Member State or the European Union and
have their registered office, central administration or principal 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 as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, No. 4,
ISIC Rev. 3.1, 2002.

10. For greater certainty, non-discriminatory measures do not constitute a market
access limitation within the meaning of Articles 8.7 and 8.15 for:

(a) a measure requiring the separation of the ownership of infrastructure
from the ownership of the goods or services provided through that 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 ensure fair
competition;

(c) a measure seeking to ensure the conservation and protection of natural
resources and the environment, including a limitation on the availability,
number and scope of concessions granted, and the imposition of a
moratorium or ban;

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 895

(d) a measure limiting the number of authorisations granted because of
technical or physical constraints, for example telecommunications
spectra and frequencies; or

(e) a measure requiring that a certain percentage of the shareholders,
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 Chapter 8,
pursuant to subparagraph 2(a) of Article 8.14.

12. The following abbreviations are used in the list of reservations 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 — 01.02.2022 — 002.001 — 896

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 development services

Reservation No. 5 – Business services – real estate services

Reservation No. 6 – Business services – rental or leasing services

Reservation No. 7 – Business services – collection agency services and credit
reporting services

Reservation No. 8 – Business services – placement services

Reservation No. 9 – Business services – security and investigation services

Reservation No. 10 – Business services – other business services

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 services

Reservation No. 20 – Transport services and auxiliary transport services

Reservation No. 21 – Agriculture, fishing and water

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 897

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 respect to the
following:

(a) **Commercial presence**

With respect to Investment liberalisation – Market access:

The **EU** : Services considered as public utilities at a national or local level
may be subject to public monopolies or to exclusive rights granted to private
operators.

Public utilities exist in sectors such as related scientific and technical
consulting services, research and development (R&D) services on social
sciences and humanities, technical testing and analysis services, 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 that public
utilities often also exist at the sub-central level, detailed and exhaustive
sector-specific scheduling is not practical. This reservation does not apply
to telecommunications and to computer and related services.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **FI** : Restrictions on the right for natural persons, who do not enjoy
regional citizenship in Åland, and for legal persons, to acquire 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 natural persons,
who do not enjoy regional citizenship in Åland, or by any enterprise, without
obtaining permission from the competent authorities of the Åland Islands.

_Existing measures:_

**FI** : Ahvenanmaan maanhankintalaki (Act on land acquisition in Åland)
(3/1975), s. 2; and

Ahvenanmaan itsehallintolaki (Act on the Autonomy of Åland) (1144/1991),
s. 11.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 898

–
With respect to Investment liberalisation Market access, National 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 newly
privatised companies to a variable amount, determined by the government
of France on a case by case basis, of the equity offered to the public. For
establishing in certain commercial, industrial or artisanal activities, a specific
authorisation is needed if the managing director is not a holder 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, National treatment:

In **BG** : Certain economic activities related to the exploitation or use 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 for disposition
of fixed assets of the corporation, to conclude any contracts for acquisition of
participating interest, lease, joint activity, credit, securing of receivables, as
well as incurring any obligations arising under bills of exchange, are subject
to authorisation or permission by the Privatisation Agency or other state or
regional bodies, whichever is the competent authority. This reservation does
not apply to mining and quarrying, which are subject to a separate 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 enterprises
operating in the areas of defence and national security, and in certain
activities of strategic importance in the areas of energy, transport 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 interests 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 operations such as
transfers, mergers, splitting up and changes of activity; or

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 899

(iii) reject the acquisition of shares, where the buyer seeks to hold a level of
participation in the capital that is likely to prejudice the interests 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 concerned
company to the Prime Minister's office. In particular, acquisitions by any
natural or juridical person outside the European Union that give 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 an 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 public 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 threat and
conditions and procedures for the exercise of the special powers are laid
down in the law.

_Existing measures:_

**IT** : Law 56/2012 on special powers in companies operating in the field of
defence and national security, energy, transport and communications; and

Decree of the Prime Minister DPCM 253 of 30.11.2012 defining the
activities of strategic importance in the field of defence and national
security.

–
With respect to Investment liberalisation Market access, National
treatment, Most-favoured-nation treatment, Prohibition of performance
requirements, Senior management and boards of directors:

In **LT** : Enterprises of strategic importance to national security which must
belong to the State by the right of ownership (proportion of capital which
may be held by private national or foreign persons conforming to national
security interests, with respect to investment into enterprise, sectors and
facilities of strategic importance to national security, and procedure 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 National 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 and
boards of directors when new forms of legal association are incorporated
into Swedish law.

**▼B**

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(b) **Acquisition of real estate**

–
With respect to Investment liberalisation Market access, National
treatment, Senior management and boards of directors:

In **HU** : The acquisition of state-owned properties.

–
With respect to Investment liberalisation Market access, National

treatment:

In **HU** : The acquisition of arable land by foreign legal persons and
non-resident natural persons, including with regard to the authorisation
process for the acquisition of arable land.

_Existing measures:_

**HU** : Act CXXII of 2013 on the circulation of agricultural and forestry land
(Chapter II (Paragraph 6-36) and Chapter IV (Paragraph 38-59)); and

Act CCXII of 2013 on the transitional measures and certain provisions
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 third
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 agricultural
and forest land outside the border of the built-up area of a municipality 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 measure.

_Existing measures:_

**SK** : Act No 229/1991 on regulation of the ownership of land and other
agricultural property;

Act No 460/1992 Constitution of the Slovak Republic;

Act No 180/1995 on some measures for land ownership arrangements;

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 — 01.02.2022 — 002.001 — 901

With respect to Investment liberalisation – National treatment and
Cross-border trade in services – Market access:

In **BG** : Foreign natural and foreign juridical persons (including through 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 permanent residence
abroad can acquire ownership of buildings and real estate property rights
(right to use, right to build, right to raise a superstructure and servitudes).
Foreign citizens with permanent residence abroad, foreign juridical 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 the 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 authorisation of the
municipal council, and they must be able to prove in a way prescribed by
law that the immovable to be acquired will, according to its intended
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, National treatment
and Cross-border trade in services - Market access, National treatment:

In **LT** : Any measure which is consistent with the commitments taken by the
European Union and which are applicable in Lithuania in GATS with
respect to land acquisition. The land plot acquisition procedure, 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 Agricultural
Land. However, local governments (municipalities) and other national
entities of Members of the Organisation for Economic Co-operation and
Development and North Atlantic Treaty Organization conducting
economic activities in Lithuania, which are specified by the constitutional
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 construction and
operation of buildings and facilities necessary for their direct activities.

_Existing measures:_

**LT** : Constitution of the Republic of Lithuania;

The Constitutional Law of the Republic of Lithuania on the Implementation
of Paragraph 3 of Article 47 of the Constitution of the Republic 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. XII-854.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 902

(c) **Recognition**

With respect to Investment liberalisation –National treatment and
Cross-border trade in services – National treatment:

In **EU** : The European Union directives on mutual recognition of diplomas
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-nation treatment
and Cross-border trade in services – Most-favoured-nation treatment:

The **EU** : According differential treatment pursuant to any international
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, capital and
persons is ensured.

The right of establishment means an obligation to abolish in substance all
barriers to establishment among the parties to the regional economic inte­
gration agreement by the entry into force of that agreement. The right of
establishment shall include the right of nationals of the parties to the
regional economic integration agreement to set up and operate enterprises
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 parties 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 the 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 — 01.02.2022 — 002.001 — 903

The **EU** : According differential treatment relating to the right of estab­
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 Marino 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 procurement by a
Party or subsidies in paragraphs 5 and 6 of Article 8.12, and subparagraphs
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 countries 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, National 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 treatment:

In **EU** : Production or distribution of, or trade in, arms, munitions and war
material. War material is limited to any product which is solely 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

( [1] ) This applies to East European companies, which are cooperating with one or more
Nordic companies.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 904

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 legal 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 government
(part of CPC 861, part of 87902).

With respect to Investment liberalisation – Most-favoured-nation treatment
and Cross-border trade in services – Most-favoured-nation treatment:

In **BG** : Full national 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, the countries with whom 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 assistance (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 treatment:

In **BG** : An independent financial audit shall be implemented by registered
auditors who are members of the Institute of the Certified Public
Accountants. Subject to reciprocity, the Institute of the Certified Public
Accountants shall register an audit entity of Japan or of a third country
upon the latter furnishing proof that:

(i) three-fourths of the members of the management bodies and the
registered auditors carrying out audit on behalf of the entity meet
requirements equivalent to those for Bulgarian auditors and have
passed successfully the examinations for it;

(ii) the audit entity carries out independent financial audit in accordance
with the requirements for independence and objectivity; and

(iii) the audit entity publishes on its website an annual transparency report
or performs other equivalent requirements for disclosure in case it
audits public-interest entities.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 905

_Existing measures:_

**BG** : Independent Financial Audit Act.

–
With respect to Investment liberalisation Market access, National
treatment, Senior management and boards of directors:

In **CZ** : Only an enterprise in which at least 60 per cent of capital interests or
voting rights are reserved to nationals of the Czech Republic or 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 — 01.02.2022 — 002.001 — 906

Description:

The **EU** reserves the right to adopt or maintain any measure with respect 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, whether publicly
or privately funded, including medical and dental services, services provided
by midwives, physiotherapists and paramedical personnel and services
provided by psychologists, excluding services provided by nurses (CPC
9312, 93191).

_Existing measures:_

**FI** : Laki yksityisestä terveydenhuollosta (Act on Private Health Care)
(152/1990).

In **BG** : The supply of all health-related professional services, including
medical and dental services, services provided by nurses, midwives, physio­
therapists and paramedical personnel and services provided by psychologists
(CPC 9312, part of 9319).

_Existing measures:_

**BG** : Law for Medical Establishment, Professional Organisation of Medical
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 is
subject to medical manpower planning (CPC 93121, 93122).

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access and National treatment:

In **CZ**, **MT** : The supply of all health-related professional services, including
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 Act).

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 professionals such
as medical doctors, dentists, midwives, nurses, physiotherapists, paramedics,
and psychologists, requires residency. These services may only be provided
by natural persons physically present in the territory of the European Union
(CPC 9312, part of 93191).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 907

In **BE**, **UK** : The cross-border supply of medical, dental and midwives
services and services provided by nurses, physiotherapists, psychologists
and paramedical personnel (part of CPC 85201, 9312, part of 93191, 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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BG** : A veterinary medical establishment may be established by a natural
or a legal person.

The practice of veterinary medicine is subject to a condition of nationality of
a Member State of the European Union or the EEA, otherwise a permanent
residence permit is required for foreign nationals (physical presence 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 Cross-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 service in a specific
local zone or area on a non-discriminatory basis in order to prevent
oversupply in areas of limited demand. An economic needs test may
therefore be applied, taking into account such factors as the number 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 any of those
countries is required for the retail of pharmaceuticals and specific medical
goods to the general public in the European Union.

In **BE** : Mail order is only authorised for pharmacies open to the public, thus
establishment in Belgium is required for the retail of pharmaceuticals 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 European
Union.

In **IE** and **LT** : The mail order of pharmaceuticals requiring a prescription is
prohibited.

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements and Cross-border trade in services – Market access, National

treatment:

In **FI** : Retail sales of pharmaceutical products.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 908

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

In **SE** : Retail sales of pharmaceutical goods and the supply of pharmaceutical
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 medical and
orthopaedic goods, and other services supplied by pharmacists.

_Existing measures:_

**AT** : Arzneimittelgesetz (Medication Act), BGBl. Nr. 185/1983 as amended,
§§ 57, 59, 59a; and

Medizinproduktegesetz (Medical Products Law), BGBl. Nr. 657/1996 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'exercice 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 regulations, 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 respect to the
following:

In **RO** : With regard to the cross-border supply of research and development
services.

_Existing measures:_

**RO** : Governmental Ordinance no. 6 / 2011;

Order of Minister of Education and Research no. 3548 / 2006; and

Governmental Decision no. 134 / 2011.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 909

**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 respect 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 respect to the
following:

In **BE** and **FR** : Cross-border supply of leasing or rental services without operator
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 — 01.02.2022 — 002.001 — 910

Description:

The **EU** reserves the right to adopt or maintain any measure with respect 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 respect 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 workers.

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 — 01.02.2022 — 002.001 — 911

In **IT** : To restrict the number of suppliers of supply services of office 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 supply 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 services, and to
restrict the number of suppliers of placement services (CPC 87201, 87202).

_Existing measures:_

**AT** : §§97 and 135 of the Austrian Trade Act (Gewerbeordnung), Federal 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 specified 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 to some of
its provision by the law Ν.4093/2012 (Official Government Gazette 222 Α).

**ES** : Real Decreto-ley 8/2014, de 4 de julio, de aprobación de medidas urgentes
para el crecimiento, la competitividad y la eficiencia, artículo 117 (tramitado
como Ley 18/2014, de 15 de octubre).

**FI** : Laki julkisesta työvoima-ja yrityspalvelusta (Act on Public Employment 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 (OG 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 Croatia.

**IE** : Employment Permits Act 2006. S1(2) and (3).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 912

**IT** : Legislative Decree 276/2003 articles 4, 5.

**LT** : Lithuanian Labour Code, Law of the Republic of Lithuania on Temporal
Employment Agencies of 19 of May 2011 No. XI-1379 Last amendment 11 of
April 2013 No XII-230

**LU** : Loi du 18 janvier 2012 portant création de l'Agence pour le développement
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 employment and
labour market institutions (Dz. U. of 2015, Item. 149, as amended).

**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 agencies).

**RO** : Law no. 156/2000 on the protection of Romanian citizens working abroad,
republished, and Government Decision no. 384/2001 for approving the metho­
dological norms for applying the Law no. 156/2000, with subsequent
amendments;

Ordinance of the Government no. 277/2002, as modified by Government
Ordinance No. 790/2004 and Government Ordinance No. 1122/2010; and

Law no.53/2003 - Labour Code, republished, with subsequent amendments and
supplement and the Government Decision no 1256/2011 on the operating
conditions and authorization procedure for temporary work agency.

**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 (Official
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 — 01.02.2022 — 002.001 — 913

Description:

The **EU** reserves the right to adopt or maintain any measure with respect to the
following:

(a) **Security services (CPC 87302, 87303, 87304, 87305, 87309)**

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors, Prohibition of performance
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, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

In **BE** : The European Union nationality is required for boards of directors 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 consultancy
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 requirements
exist for specialised personnel in PT, for private security personnel 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 Security
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 property
(Journal of Laws of 2016, item 1432 as amended).

**PT** : Law 34/2013; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 914

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 Cross-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 respect 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 official
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 services.

(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, National treatment,
Senior management and boards of directors and Cross-border trade 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 exception of
advisory and consulting services relating to these sectors.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 915

(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-border supply of
maintenance and repair services of transport equipment from outside 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-border supply of
maintenance and repair services of maritime vessels from outside 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 Union may
carry out statutory surveys and certification of ships on behalf of Member
States of the European Union. Establishment may be required.

_Existing measures:_

**EU** : Regulation (EC) 391/2009 of the European Parliament and the Council
of 23 April 2009 on common rules and standards for ship inspection and
survey organisations.

(e) **Other business services related to aviation**

With respect to Investment liberalisation   - Most-favoured-nation treatment
and Cross-border trade in services – Most-favoured-nation treatment:

The **EU** : According differential treatment to a third country pursuant to
existing or future bilateral agreements relating to the following 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 — 01.02.2022 — 002.001 — 916

Description:

The **EU** reserves the right to adopt or maintain any measure with respect to
broadcast transmission services. Broadcasting is defined as the uninterrupted
chain of transmission required for the distribution of TV and radio 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 respect to the
following:

In **LT** : The right to prepare design documentation for construction works of
exceptional significance is only given to a design enterprise registered in
Lithuania or a foreign design enterprise which has been approved by an insti­
tution authorised by the Government for those activities. The right to perform
technical activities in the main areas of construction may be granted to a nonLithuanian person who has been approved by an institution authorised 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 respect to the
following:

(a) **Distribution of pharmaceuticals**

In **BG** : Cross-border wholesale distribution of pharmaceuticals (CPC 62251).

In **FI** : Distribution of pharmaceutical products (CPC 62117, 62251, 8929).

_Existing measures:_

**BG** : Law on Medicinal Products in Human Medicine.

**FI** : Lääkelaki (Medicine Act) (395/1987).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 917

(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 with 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 Toxic
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 respect to the
following:

The **EU** : All educational services which receive public funding or State support
in any form, and are therefore not considered to be privately funded. Where the
supply of privately funded education services by a foreign provider 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 — 01.02.2022 — 002.001 — 918

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 education services
(CPC 92).

In **BG**, **IT** and **SI** : To restrict the cross-border supply of privately funded primary
education services (CPC 921).

In **BG** and **IT** : To restrict the cross-border supply of privately funded secondary
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 must 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 establishment
providing privately funded secondary or higher education services must be
Slovenian nationals (CPC 922, 923).

In **SE** : Educational services suppliers that are approved by public authorities 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 funded education
services other than post-secondary technical and vocational education services. An
economic needs test may apply and the number of schools being established may
be limited by local authorities (CPC 921, 922, 923 other than 92310, 924).

_Existing measures:_

**BG** : Public Education Act, article 12;

Law for the Higher Education, paragraph 4 of the additional provisions; 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 Education Act)
(630/1998);

Laki ammatillisesta aikuiskoulutuksesta (Vocational Adult Education Act)
(631/1998);

Ammattikorkeakoululaki (Polytechnics Act) (351/2003); and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 919

Yliopistolaki (Universities Act) (558/2009).

**IT** : Royal Decree 1592/1933 (Law on secondary education);

Law 243/1991 (Occasional public contribution for private universities);

Resolution 20/2003 of CNVSU (Comitato nazionale per la valutazione 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 Self-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 respect to the
following:

In **DE** : The supply of waste management services other than advisory services,
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 respect to the
following:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 920

(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 specific 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 direct insurance
intermediation for the insurance of risks relating to:

— maritime transport and commercial aviation and space launching and
freight (including satellites), with such insurance to cover any or all
of the following: the goods being transported, the vehicle trans­
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 except for:

(i) direct insurance services (including co-insurance) for the insurance of
risks relating to:

— maritime transport and commercial aviation and space launching and
freight (including satellites), with such insurance to cover any or all
of the following: the goods being transported, the vehicle trans­
porting the goods, and any liability deriving therefrom; and

— 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 underwritten
only by insurance firms established in the European Union.

_Existing measures:_

**FR** : Article L 310-10 du code des assurances.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 921

In **IT** : Transport insurance of goods, insurance of vehicles as such and
liability insurance regarding risks located in Italy may be underwritten
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 decree no. 209 of
7 September 2005).

In **IT** : Requiring establishment and prohibiting the cross-border supply 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 launching and
freight (including satellites), with such insurance to cover any or all
of the following: the goods being transported, the vehicle trans­
porting the goods, and any liability deriving therefrom; and

— 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 except 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, aircraft, 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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **DE** : If a foreign insurance company has established a branch in Germany,
it may conclude insurance contracts in Germany relating to international
transport only through the branch established in Germany.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 922

_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 allowed
only through a branch office registered in Hungary.

_Existing measures:_

**HU** : Act LX of 2003.

–
With respect to Investment liberalisation Market access, National
treatment, Senior management and board of directors and Cross-border
trade in services – Market access, National treatment

In **FI** : The supply of insurance broker services is subject to a permanent
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, including
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 providing
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 permanent
residence in the EEA.

The general agent of an insurance company of Japan must have his 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) (570/2005); and

Laki työeläkevakuutusyhtiöistä (Act on Companies providing statutory
pension insurance) (354/1997).

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **SK** : Foreign nationals may establish an insurance company in the form 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 supervisory authority.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 923

_Existing measures:_

**SK** : Act 39/2015 on Insurance.

(c) **Banking and other financial services**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In the **EU** : Only firms having their registered office in the European Union
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 required to
perform the activities of management of common funds, including unit
trusts, and where allowed under national law, investment companies.

_Existing measures:_

**EU** : Directive 2009/65/EC of the European Parliament and of the Council of
13 July 2009 on the coordination of laws, regulations and administrative
provisions relating to undertakings for collective investment in 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 the
Council; and

Directive 2011/61/EU of the European Parliament and of the Council of
8 June 2011 on Alternative Investment Fund Managers, as amended by
Directive 2013/14/EU and Directive 2014/65/EU of the European Parliament
and of the Council of 15 May 2014 on markets in financial instruments.

**SK** : Investment services in the Slovak Republic can be provided by
management companies which have the legal form of joint-stock company
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 services –
Market access, National treatment:

In **EE** : For acceptance of deposits, requirement of authorisation by the
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 directors,
the supervisory board, the managing director of banking services providers
and the person entitled to sign the name of the credit institution shall have
their permanent residence in the EEA. At least one auditor shall 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 luottolaitoksista (Act
on Commercial Banks and Other Credit Institutions in the Form of a Limited
Company) (1501/2001);

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 924

Säästöpankkilaki (1502/2001) (Savings Bank Act);

Laki osuuspankeista ja muista osuuskuntamuotoisista luottolaitoksista
(1504/2001) (Act on Cooperative Banks and Other Credit Institutions in
the Form of a Cooperative Bank);

Laki hypoteekkiyhdistyksistä (936/1978) (Act on Mortgage Societies);

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, National 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. 16190 of
29 October 2007).

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

In **LT** : Only banks having their registered office or branch in Lithuania 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 bank's admin­
istration must speak the Lithuanian language and permanently reside in
Lithuania.

_Existing measures:_

**LT** : Law on Banks of the Republic of Lithuania of 30 March 2004 No IX2085;

Law on Collective Investment Undertakings of the Republic of Lithuania of
4 July 2003 No IX-1709; and

Law on Supplementary Voluntary Pension Accumulation of the Republic 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 financial data
processing and related software by suppliers of other financial services; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 925

(ii) advisory and other auxiliary financial services relating to banking and
other financial services as described in subparagraph (a)(ii) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation 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 transferrable
securities;

(ii) the provision and transfer of financial information, and financial 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) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation 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 and
commitments;

(v) trading for own account or for account of customers, whether on an
exchange, in an over-the-counter market;

(vi) participation in issues of all kinds of securities, including underwriting
and placement as agent (whether publicly or privately) and provision
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 trust
services;

(ix) settlement and clearing services for financial assets, including
securities, derivative products, and other negotiable instruments;

(x) provision and transfer of financial information, and financial data
processing and related software; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 926

(xi) advisory and other auxiliary financial services relating to banking and
other financial services as described in subparagraph (a)(ii) of the
definition of banking and other financial services (excluding insurance)
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, except for:

(i) participation in issues of all kinds of securities, including underwriting
and placement as agent (whether publicly or privately) and provision of
services related to such issues;

(ii) the provision and transfer of financial information, and financial 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) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation as
described in that subparagraph.

In **MT** : For the supply of banking and other financial services, except 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 to banking and
other financial services as described in subparagraph (a)(ii) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation as
described in that subparagraph.

In **RO** : For the supply of banking and other financial services, except 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 financial data
processing and related software; and

(vi) advisory and other auxiliary financial services relating to banking and
other financial services as described in subparagraph (a)(ii) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation as
described in that subparagraph.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 927

In **SI** : For the supply of banking and other financial services, except 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 to banking and
other financial services as described in subparagraph (a)(ii) of the defi­
nition of banking and other financial services (excluding insurance) in
Article 8.59 of the Sub-Section 5 of Section E, but not intermediation 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 respect 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, National treatment,
Prohibition of performance requirements, Senior management and boards of
directors:

The **EU** : For the supply of all health services which receive public funding
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 privately funded
hospital, ambulance, and residential health facilities services other than
hospital services. The participation of private operators in the privately
funded health network may be subject to concession on a non-discriminatory
basis. An economic needs test may apply. Main criteria: number of and
impact on existing establishments, transport infrastructure, population
density, geographic spread, and creation of new employment.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 928

This reservation does not relate to the supply of all health-related profes­
sional services, including the services supplied by professionals 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 of Their

Provision.

**FI** : Laki yksityisestä terveydenhuollosta (Act on Private Health Care)
(152/1990).

–
With respect to Investment liberalisation Market access, National 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 involving
competitive elements which are thus not ‘Services carried out exclusively
in the exercise of governmental authority’. To accord better treatment in the
context of a bilateral trade agreement with regard to the supply of health and
social services (CPC 93).

–
With respect to Investment liberalisation Market access, National 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 testing
services.

With respect to Cross-border trade in services – Market access, National

treatment:

In **FR** : The supply of privately funded laboratory analysis and testing
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 — 01.02.2022 — 002.001 — 929

(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 cross-border supply
of health services from outside their territory, the cross-border supply of
social services from outside their territory, as well as activities 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 professionals 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 **HU** : The cross-border supply from outside its territory of all hospital,
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, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements:

The **EU** : The supply of all social services which receive public funding or
State support in any form, and are therefore not considered to be privately
funded, and activities or services forming part of a public retirement plan or
statutory system of social security. The participation of private operators in
the privately funded social network may be subject to concession on a nondiscriminatory basis. An economic needs test may apply. Main criteria:
number of and impact on existing establishments, transport infrastructure,
population density, geographic spread, and creation of new employment.

In **BE**, **CY**, **DE**, **DK**, **EL**, **ES**, **FR**, **IE**, **IT**, **PT**, and **UK** : The supply of
privately funded social services other than services relating to 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 provided
by different companies or entities involving competitive elements and might
therefore not fall under the definition of the ‘Services carried out exclusively
in the exercise of governmental authority’.

_Existing measures:_

**FI** : Laki yksityisistä sosiaalipalveluista (Private Social Services 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 — 01.02.2022 — 002.001 — 930

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 respect to the
following:

With respect to Investment liberalisation –National treatment and Cross-border
trade in services – National treatment:

In **FR** : To require nationality of a Member State of the European Union 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 tourist guide
services, Lithuania will allow nationals of Japan to provide tourist 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 respect to the
following:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 931

(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 and 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 and discotheque
services.

In **BG** : The supply of the following entertainment services: circus,
amusement park and similar attraction services, ballroom, discotheque 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, National treatment:

In **FR** : Foreign participation in existing companies publishing publications in
the French language may not exceed 20 per cent of the capital or of voting
rights in the company. The establishment of press agencies of Japan is
subject to conditions set out in domestic regulation. The establishment 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 chance, including
in particular lotteries, scratch cards, gambling services offered in casinos,
gambling arcades or licensed premises, betting services, bingo services and
gambling services operated by and for the benefit of charities or non-profitmaking organisations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 932

This reservation does not apply to games of skill, gambling machines that do
not give prizes or that give prizes only in the form of free games, 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 respect to the
following:

(a) **Maritime transport – any other commercial activity undertaken from a**
**ship**

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements and Cross-border trade in services – Market access, National

treatment:

The **EU** : The nationality of the crew on a seagoing or non-seagoing vessel.

–
With respect to Investment liberalisation Market access, National 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 establishment (all
commercial marine activity undertaken from a seagoing ship, including
fishing, aquaculture, and services incidental to fishing; international
passenger and freight transportation (CPC 721); and services auxiliary 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 decided
by Japan restricts or prohibits European Union shipping operators from
entering Japanese ports, or from loading and unloading cargoes in Japan.

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **MT** : Exclusive rights exist for the maritime link to mainland Europe
through Italy with Malta (CPC 7213, 7214, part of 742, 745, part of 749).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 933

With respect to Cross-border trade in services – Market access, National

treatment:

In **SK** : Foreign investors must have their principal office in the Slovak
Republic in order to apply for a licence enabling them to provide a service
(CPC 722).

(b) **Auxiliary services to maritime transport**

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

The **EU** : The supply of pilotage and berthing services. For greater certainty,
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 towing
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 have a Certifi­
cate issued by the Lithuanian Maritime Safety Administration may provide
pilotage and berthing, pushing and towing services (CPC 7214).

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **BE** : Cargo handling services can only be operated by accredited workers,
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 paritaire des ports
et fixant sa dénomination et sa compétence;

Arrêté royal du 4 septembre 1985 portant agrément d'une organisation
d'employeur (Anvers);

Arrêté royal du 29 janvier 1986 portant agrément d'une organisation
d'employeur (Gand);

Arrêté royal du 10 juillet 1986 portant agrément d'une organisation
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'application
de la loi du 8 juin 1972 organisant le travail portuaire, tel que modifié.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 934

(c) **Inland waterways transport and auxiliary services to inland waterways**
**transport**

–
With respect to Investment liberalisation Market access, National 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 treatment:

The **EU** : Inland waterways passenger and freight transportation (CPC 722);
and services auxiliary to inland waterways transportation.

For greater certainty this reservation also covers the supply of cabotage
transport on inland waterways (CPC 722).

(d) **Rail transport and auxiliary services to rail transport**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **EU** : Railway passenger and freight transportation (CPC 711).

In **FI** : For cross-border supply of rail transport. With regard to establishment
of rail passenger transport services, currently, there are exclusive rights
(granted to VR-Group Ltd that is 100 per cent owned by the State) 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 are
subject to a state monopoly (CPC 86764, 86769, part of 8868).

In **SE** (with respect only to Market access): Maintenance and repair services
of rail transport equipment are subject to an economic needs test when an
investor intends to establish its own terminal infrastructure facilities. Main
criteria: space and capacity constraints (CPC 86764, 86769, part 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, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

The **EU** :

(i) to require establishment and to limit the cross-border supply of road
transport services (CPC 712).

(ii) to limit the supply of cabotage within a Member State of the European
Union by foreign investors established in another Member State of the
European Union (CPC 712).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 935

(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 71221).

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 of 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 international
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 international
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, population
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, population
density, geographical spread, impact on traffic conditions and creation of
new employment.

An economic needs test is applied to the supply of freight transportation
services. Main criteria: local demand (CPC 712).

_Existing measures:_

**IT** : Legislative decree 285/1992 (Road Code and subsequent amendments)
article 85;

Legislative Decree 395/2000 article 8 (road transport of passengers);

Law 21/1992 (Framework law on non-scheduled public road transport of
passengers);

Law 218/2003 article 1 (transport of passenger through rented buses with
driver); and

Law 151/1981 (framework law on public local transport).

In **PT** : For passenger transportation, an economic needs test is applied to the
supply of limousine services. Main criteria: number of and impact on
existing establishments, population density, geographical spread, impact on
traffic conditions and creation of new employment (CPC 712).

–
With respect to Investment liberalisation Market access, National

treatment:

In **LV** : For passenger and freight transportation services, an authorisation is
required, which is not extended to foreign registered vehicles. Established
entities are required to use nationally registered vehicles (CPC 712).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 936

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BG** : For passenger and freight transportation, exclusive rights or auth­
orisations may only be granted to nationals of a Member State of the
European Union and to juridical persons of the European Union having
their headquarters in the European Union. Incorporation is required.
Condition of nationality of a Member State of the European Union for
natural persons (CPC 712).

In **MT** : For public bus service: The entire network is subject to a concession
which includes a Public Service Obligation agreement to cater for certain
social sectors (such as students and the elderly) (CPC 712).

–
With respect to Investment liberalisation Market access, National
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, National

treatment:

In **FR** : Non-European Union investors are not allowed to provide intercity
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. Main criteria:
number of and impact on existing establishments, population density,
geographical spread, impact on traffic conditions and creation of new
employment.

In **SE** : Maintenance and repair services of road transport equipment are
subject to an economic needs test when an investor intends to establish
its own terminal infrastructure facilities. Main criteria: space 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 transport
(CPC 744).

_Existing measures:_

**EU** : Regulation (EC) No 1071/2009 of the European Parliament and of 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 international
road haulage market; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 937

Regulation (EC) No 1073/2009 of the European Parliament and of the
Council of 21 October 2009 on common rules for access to the international
market for coach and bus services, and amending Regulation (EC)
No 561/2006.

**FI** : Laki kaupallisista tavarankuljetuksista tiellä (Act on Commercial 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, National
treatment, Prohibition of performance requirements, Senior management
and boards of directors and Cross-border trade in services – Market
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 treatment:

(i) Transport (cabotage) other than maritime transport

In **FI** : According differential treatment to a country pursuant to
existing or future bilateral agreements exempting foreign registered
vehicles from the general prohibition from providing cabotage
transport (including combined transport, road and rail) in Finland
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 services
in sea and river harbours, including services relating to containers
and goods in containers, Bulgaria will allow service suppliers from
Japan to supply cargo-handling services and storage and warehouse
services in sea and river harbours, including services relating to
containers and goods in containers under the same conditions (part
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 international road
haulage (including combined transport – road or rail) and passenger
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 — 01.02.2022 — 002.001 — 938

— reserve or limit the supply of the relevant transport services
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 Bulgaria 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 preferential
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 origin
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 supply
of transport services and specify operating conditions, including
transit permits or preferential road taxes of transport services into,
in, across and out of Croatia to the parties concerned (CPC 7121,
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 permits for
transport services into, through and out of the territory of Lithuania
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 preferential
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 supply of
transport services in the territory of Bulgaria, the Czech Republic
and Slovakia and between the countries concerned. (CPC 7111,
7112).

( [1] ) With regard to Austria the part of the most-favoured-nation treatment exemption
regarding traffic rights covers all countries with whom bilateral agreements on road
transport or other arrangements relating to road transport exist or may be considered
in future.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 939

(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-handling
services.

(viii) Road and rail transport

In **EE** : when according differential treatment to a country pursuant to
existing or future bilateral agreements on international road transport
(including combined transport-road or rail), reserving or limiting the
supply of a transport services into, in, across and out of Estonia to
the contracting Parties to vehicles registered in each contracting
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 maritime and
air transport

In **PL** : In so far as Japan allows the supply of transport services into
and across the territory of Japan by passenger and freight transport
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 respect to the
following:

(a) **Agriculture, hunting and forestry**

–
With respect to Investment liberalisation Market access, National 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 consultancy
services).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 940

_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, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements, Most-favoured-nation treatment and Cross-border trade in
services – Market access, National treatment, Most-favoured-nation

treatment:

The **EU** : In particular within the framework of the Common Fisheries Policy,
and of fishing agreements with a third country, access to and use of the
biological resources and fishing grounds situated in maritime waters coming
under the sovereignty or within the jurisdiction of Member States of the
European Union, including:

(i) regulating the landing of catches performed in the sub-quotas allocated
to vessels of Japan or of a third country in European Union ports;

(ii) determining a minimum size for a company in order to preserve both
artisanal and coastal fishing vessels; or

(iii) according differential treatment to Japan or a third country 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 granted 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 farming.

–
With respect to Investment liberalisation Market access, National
treatment, Most-favoured-nation treatment and Cross-border trade 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 foreign ship
may not engage in commercial fishing in the exclusive economic zone save
on the basis of an agreement between Bulgaria and the flag state. While
passing through the exclusive economic zone, foreign fishing ships may not
maintain their fishing gear in operational mode.

(c) **Collection, purification and distribution of water**

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

The **EU** : For activities, including services relating to the collection, purifi­
cation and distribution of water to household, industrial, commercial or other
users, including the supply of drinking water, and water management.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 941

**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 respect 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, National treatment,
Senior management and boards of directors, Prohibition of performance
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 oil and gas
pipeline transport system, with respect to enterprises of Japan controlled
by natural persons or enterprises of a third country which accounts for
more than 5 per cent of the European Union's oil, natural gas or electricity
imports, in order to guarantee the security of the energy supply 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 regard 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 as the
investor is controlled by a natural or juridical person of a non-European
Union country which accounts for more than 5 per cent of the European
Union's oil or natural gas imports, as well as to the manufacture of gas,
distribution of gaseous fuels through mains on own account, the production,
transmission and distribution of electricity, the pipeline transportation of
fuels, services incidental to electricity and natural gas distribution other
than advisory and consulting services, wholesale services of electricity,
retailing services of motor fuel, electricity and non-bottled gas (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 energy and
of steam and hot water.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 942

In **FI** : The quantitative restrictions in the form of monopolies or exclusive
rights for the importation of natural gas, and for the production and
distribution of steam and hot water. Currently, natural monopolies and
exclusive rights exist (ISIC Rev. 3.1 40, CPC 7131, 887 other than
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, National treatment,
Senior management and boards of directors and Cross-border trade 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, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BE** : For energy transmission services, regarding the types of legal 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 88).

In **PT** : For the production, transmission and distribution of electricity, the
manufacturing of gas, the pipeline transportation of fuels, wholesale services
of electricity, retailing services of electricity and non-bottled gas, and
services incidental to electricity and natural gas distribution. Concessions
for electricity and gas sectors are assigned only to limited companies with
their headquarters and effective management in PT (ISIC Rev. 3.1 232, 4010,
4020, CPC 7131, 7422, 887 other than advisory and consulting services).

In **SK** : An authorisation is required for the production, transmission and
distribution of electricity, manufacture of gas and distribution of gaseous
fuels, production and distribution of steam and hot water, pipeline trans­
portation of fuels, wholesale and retail of electricity, steam and hot water,
and services incidental to energy distribution, including services in the area
of energy efficiency, energy savings and energy audit. An economic needs
test is applied and the application may be denied only if the market 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, National treatment:

In **BE** : With the exception of the mining of metal ores and other mining 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 prohibited from
obtaining control of the activity. Incorporation is required (no branching)
(ISIC Rev. 3.1 10, 1110, 13, 14, 232, part of 4010, part of 4020, part of
4030).

_Existing measures:_

**EU** : Directive 2009/72/EC of the European Parliament and of the Council of
13 July 2009 concerning common rules for the internal market in electricity
and repealing Directive 2003/54/EC; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 943

Directive 2009/73/EC of the European Parliament and of the Council 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 - Natural
Gas;

Decree-Law 215-A/2012, and Decree-Law 215-B/2012, 8 October – Elec­
tricity; and

Decree-Law 31/2006, 15 February – Crude oil/Petroleum products.

**SK** : Act 51/1988 on Mining, Explosives and State Mining Administration;

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, National treatment,
Senior management and boards of directors, Prohibition of performance
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 the
French State, by another public sector organisation or by Electricité de
France (EDF), may own and operate electricity transmission or distribution
systems.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BG** : For the production of electricity and the production of heat.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 944

In **PT** : The activities of electricity transmission and distribution are carried
out through exclusive concessions of public service.

–
With respect to Investment liberalisation Market access, National 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 Directive
96/92/EC of the European Parliament and of the Council of 19 December
1996 concerning common rules for the internal market in electricity in place,
and where the company has an effective and continuous link with the

economy.

The offshore production of electricity within the offshore territory of BE is
subject to concession and a joint venture obligation with a company 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 96/92/EC, particu­
larly with regard to conditions relating to the authorisation and selection.
Additionally, the company should have its central administration or its
head office in a Member State of the European Union or a country
meeting the above criteria, where it has an effective and continuous 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 joint venture
requirement.

With respect to Cross-border trade in services – National treatment:

In **BE** : An authorisation is necessary for the supply of electricity by an
intermediary having customers established in BE who are connected 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 natural 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 procédure
d'octroi des autorisations individuelles préalables à la construction 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'exploitation
d'installations de production d'électricité à partir de l'eau, des courants ou
des vents, dans les espaces marins sur lesquels la Belgique peut exercer sa
juridiction conformément au droit international de la mer; and

Arrêté Royal du 12 mars 2002 relatif aux modalités de pose de câbles
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'exploration du
plateau continental, de l'exploitation des ressources minérales et autres
ressources non vivantes ou de l'exploitation d'îles artificielles, d'installations
ou d'ouvrages relevant de la juridiction belge.

**FI** : Maakaasumarkkinalaki (Natural Gas Market Act) (508/2000); and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 945

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, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements and Cross-border trade in services – Market access, National

treatment:

In **FI** : To prevent control or ownership of a liquefied natural gas (LNG)
terminal (including those parts of the LNG terminal used for storage or
re-gasification of LNG) by foreign persons or enterprises for energy
security reasons.

In **FR** : Only companies where 100 per cent of the capital is held by the
French State, by another public sector organisation or by ENGIE, may own
and operate gas transmission or distribution systems for reasons of national
energy security.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

In **BE** : For bulk storage services of gas, regarding the types of legal entities
and the treatment of public or private operators to whom Belgium has
conferred exclusive rights. Establishment is required within the European
Union for bulk storage services of gas (part of CPC 742).

In **BG** : For pipeline transportation, storage and warehousing of petroleum
and natural gas, including transit transmission (CPC 71310, part of CPC
742).

In **PT** : For the cross-border supply of storage and warehousing services of
fuels transported through pipelines (natural gas). Also, concessions relating to
the transmission, distribution and underground storage of natural gas and the
reception, storage and regasification terminal of LNG are awarded through
contracts concession, following public calls for tenders (CPC 7131, 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 subject to an
authorisation requirement. An authorisation may only be granted to a natural
or juridical person established in a Member State of the European 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 law of
a third country, which has undertaken commitments to maintain a
regulatory framework similar to the common requirements specified
in Directive 98/30/EC of the European Parliament and the Council of
22 June 1998 concerning common rules for the internal market in
natural gas; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 946

(ii) the company must hold its administrative seat, its principal estab­
lishment or its head office within a Member State of the European
Union, or a third country, which has undertaken commitments to
maintain a regulatory framework similar to the common requirements
specified in Directive 98/30/EC of the European Parliament and the
Council of 22 June 1998 concerning common rules for the internal
market in natural gas, provided that the activity of this establishment
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 combined
consumption of gas arising from all points of supply attains a minimum
level of one million cubic metres per year) established in Belgium is
subject to an individual authorisation provided by the minister, except
where the supplier is a distribution company using its own distribution
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 services of
fuels transported through pipelines, and the retail sales of fuel oil and bottled
gas other than by mail order (CPC 613, CPC 62271, CPC 63297, CPC 7131,
CPC 742).

With respect to Investment liberalisation – Market access and Cross-border
trade in services – Market access:

In **HU** : The supply of pipeline transport services requires establishment.
Services may be provided through a Contract of Concession granted 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 to pipeline
transport of goods other than fuel.

_Existing measures:_

**BE** : Arrêté Royal du 14 mai 2002 relatif à l'autorisation de transport de
produits gazeux et autres par canalisations; and

Loi du 12 avril 1965 relative au transport de produits gazeux et 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 — 01.02.2022 — 002.001 — 947

**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 - Natural
Gas;

Decree-Law 215-A/2012, and Decree-Law 215-B/2012, 8 October – Elec­
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, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

In **DE** : For the production, processing or transportation of nuclear material
and generation or distribution of nuclear-based energy.

–
With respect to Investment liberalisation Market access, National treatment
and Cross-border trade in services – Market access, National treatment:

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 material
and generation or distribution of nuclear-based energy.

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors, Prohibition of performance
requirements:

In **HU** and **SE** : For the processing of nuclear fuel and nuclear-based elec­
tricity generation.

–
With respect to Investment liberalisation Market access, National 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 radiation, and on
all other services relating to the use of nuclear energy for peaceful purposes
(including engineering and consulting services and services relating to
software etc.).

–
With respect to Investment liberalisation Market access, National treatment:

In **FR** : These activities must respect the obligations of the Euratom-Japan
Agreement.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 948

_Existing measures:_

**AT** : Bundesverfassungsgesetz für ein atomfreies Österreich (Constitutional
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 respect 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 and
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 undertaking
services. EEA nationality is required in order to become a technical manager
for entities providing funeral and undertaking services.

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors and Cross-border trade in
services – Market access, National treatment:

In **DE** : Only juridical persons established under public law may operate a
cemetery. The creation and operation of cemeteries and services related to
funerals are carried out as governmental services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 949

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 person must be
registered in the Commercial Register of the Czech Republic (part 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 provide the
following services: data transmission through secure state data transmission
networks, granting of internet addresses ending ‘gov.lt’, certification 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 public insti­
tutions established by ministries, governmental institutions and 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 order to
provide electronic identification services.

_Existing measures:_

**FI** : Laki vahvasta sähköisestä tunnistamisesta ja sähköisistä luottamuspalve­
luista 617/2009 (Act on Strong Electronic Identification and Electronic Trust
Services 617/2009).

(c) **New services**

–
With respect to Investment liberalisation Market access, National treatment,
Senior management and boards of directors, Prohibition of performance
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 — 01.02.2022 — 002.001 — 950

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, sub-sectors or
activities for which it may maintain existing, or adopt new or more
restrictive, 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. Each reservation sets out the following elements:

(a) ‘Sector’ refers to the general sector in which the reservation is taken;

(b) ‘Sub-Sector’ refers to the specific sector in which the reservation is
taken;

(c) ‘Industry Classification’ refers, where applicable, and only for trans­
parency purposes, to the activity covered by the reservation according
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-sectors 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 covered 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 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 limi­
tations on juridical forms of a commercial presence. For the same
reasons, Japan shall not be prevented from applying non-discriminatory
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, securities 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 allowed in
accordance with those laws; and

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 951

(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 affecting 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 subparagraph 2(a)
of Article 8.14.

6. Laws and regulations of Japan with regard to spectrum availability affecting
obligations under Articles 8.7 and 8.15 are not included in this Schedule of
Japan, taking into account the Attachment 6 of Guidelines for the Scheduling
of Specific Commitments (WTO Document S/L/92, dated 28 March 2001).

7. For the purposes of the Schedule of Japan in this Annex, ‘JSIC’ means Japan
Standard Industrial Classification set out by the Ministry of Internal 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, or the assets of, a
state enterprise or a governmental entity, Japan reserves the right to:

(a) prohibit or impose limitations on the ownership of those interests or
assets by entrepreneurs of the European Union or their investment;

(b) impose limitations on the ability of entrepreneurs of the European Union
or their investment as owners of those interests or assets to control any
resulting enterprise; or

(c) adopt or maintain any measure relating to the nationality of executives,
managers or members of the board of directors of any resulting
enterprise.

2. Notwithstanding paragraph 1, the central level of the Government of Japan
shall not adopt any prohibition, limitation or measure referred to in paragraph
1 by new laws or regulations following the initial transfer from the central
level of the Government of Japan to an entrepreneur of the European 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 that is
adopted or maintained at the initial transfer.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 952

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 relating to investments
in or the supply of telegraph services, betting and gambling services, manufacture
of tobacco products, manufacture of Bank of Japan notes, minting 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 Operators (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. 165 of 1947) and correspondence delivery service (shinshobin-noekimu) 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 parcels, packages, goods, direct mail and periodicals.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 953

Description: Investment liberalisation and Cross-border trade in services

1. Japan reserves the right to adopt or maintain any measure relating to services
other than those recognised or other than those that should have been
recognised by the Government of Japan owing to the circumstances 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 relating to the
supply of services in any mode of supply in which those services were not
technically feasible at the time of entry into force of this Agreement.

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 relating to
investments in space industry.

2. Japan reserves the right to adopt or maintain any measure relating to the
supply of services in space industry, including:

(a) services based on technological inducement contracts for importing 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 — 01.02.2022 — 002.001 — 954

Description: Investment liberalisation and Cross-border trade in services

1. Japan reserves the right to adopt or maintain any measure relating to
investments in arms industry and explosives manufacturing industry.

2. Japan reserves the right to adopt or maintain any measure relating to the
supply of services in arms industry and explosives manufacturing industry,
including:

(a) services based on technological inducement contracts for importing 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), Articles 27
and 30

Cabinet Order on Foreign Direct Investment (Cabinet Order No. 261 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 relating to
investments or the supply of services in broadcasting industry.

2. For the purposes of this reservation, ‘broadcasting’ means the transmission of
telecommunications with the aim of direct reception by the public (paragraph
1 of Article 2 of the Broadcast Law) and does not include on-demand 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. 261 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 — 01.02.2022 — 002.001 — 955

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 relating 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 circuits

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 activities covered by the reservation under such number are limited to nuclear
materials. An asterisk (*2) on the JSIC numbers indicates that the activities covered by the reservation under such numbers are
limited to the activities related to nuclear energy industry.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 956

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 repair 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 relating 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. 261 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 reservation applies only to measures which are not inconsistent with the
obligations under the Agreement on Trade-Related Investment Measures.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 957

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 and 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 Japan;

(b) sales of a beneficiary certificate of an investment trust and 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 related to
managing a collective investment scheme ( [3] ).

(d) provision and transfer of financial information and financial data processing
as referred to in subparagraph (a)(ii)(K) of Article 8.59 and advisory 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 Article 8.59.

Existing Measures: Financial Instruments and Exchange Law (Law No. 25 of 1948), Articles 29, 292 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-border
financial service suppliers of the European Union and of financial instruments.
( [2] ) Solicitation is required to be conducted by securities firms in Japan.
( [3] ) The term ‘collective investment scheme’ in this reservation is construed as a financial instruments business operator engaged in
investment management business under the Financial Instruments and Exchange Law (Law No. 25 of 1948).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 958

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 insurance-related
services, other than the following services, whether supplied by a financial
service supplier of the European Union established in the territory of European
Union as a principal, through an intermediary or as an intermediary 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 launching and
freight (including satellites), with such insurance to cover any or all of
the following: the goods being transported, the vehicle transporting the
goods and any liability arising therefrom; and

(ii) goods in international transit; and

(b) reinsurance, retrocession and the services auxiliary to insurance as referred to
in subparagraph (a)(i)(D) of Article 8.59.

Existing 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 (Cabinet 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 116 and 212-6

11 Sector: Fisheries and Services Incidental to Fisheries

Sub-Sector: Fisheries within the Territorial Sea, Internal Waters, Exclusive 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 insurance contracts allowed to be supplied in Japan.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 959

Description: Investment liberalisation and Cross-border trade in services

1. Japan reserves the right to adopt or maintain any measure relating to
investments or the supply of services in fisheries in the territorial sea,
internal waters, exclusive economic zone and continental shelf of Japan.

2. For the purposes of this reservation, the term ‘fisheries’ means the work of
taking and cultivation of aquatic resources, including the following fisheries
related services:

(a) investigation of aquatic resources without taking those resources;

(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. 261 of 1980),
Article 3

Law for Regulation of Fishing Operation by Foreign Nationals (Law No. 60 of
1967), Articles 3, 4 and 6

Law Concerning the Exercise of Sovereign Rights concerning Fisheries 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 persons are
placed under identical or similar prohibitions or restrictions in the foreign
country.

2. Japan reserves the right to adopt or maintain any measure relating 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 and 7

_____________ ( [1] ) The obligation under Article 8.7 is stipulated in this reservation for the sole purpose of reserving the right to adopt or maintain any
measure relating to the acquisition of agricultural land properties in Japan. With regard to the acquisition of agricultural land
properties in Japan, only measures that do not conform with the obligation under Article 8.7 may be imposed.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 960

13 Sector: Public Law Enforcement and Correctional Services and Social 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)

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 relating to investments
or the supply of services in public law enforcement and correctional services, and
in social services established or maintained for a public purpose: income security
or insurance, social security or insurance, social welfare, public 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 relating 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 that accords less
favourable treatment to services, service suppliers, covered enterprises or
entrepreneurs of the European Union to any extent than any treatment that
Japan accords to services, service suppliers, enterprises or entrepreneurs of a
third country, provided that Japan is obliged to accord any treatment to
services, service suppliers, enterprises or entrepreneurs of the third country
under any bilateral or multilateral agreement in force on, or signed prior to,
the date of entry into force of this Agreement except for the TPP
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’ means the Trans-Pacific Partnership Agreement signed in Auckland on
February 4, 2016 or any other international agreement related to services and investments which:

(a) provides services, service suppliers, enterprises or entrepreneurs with the substantially equivalent liberalisation
and protection to those of the Trans-Pacific Partnership Agreement 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 — 01.02.2022 — 002.001 — 961

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, the date of entry
into force of this Agreement, with respect to the treatment that 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 less 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 that accords
differential treatment to countries under any bilateral or multilateral
agreement, other than the pre-existing agreement and the TPP Agreement,
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 relating 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 Agreement
enters into force.

( [2] ) For greater certainty, this reservation does not include subsequent reviews, amendments or liberalisation under the framework of
those agreements, to the extent that any treatment to services, service suppliers, enterprises or entrepreneurs of a third country 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 — 01.02.2022 — 002.001 — 962

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 services referred to
in subparagraphs 2(b)(i) to (iv) of Article 8.6 and subparagraphs 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 water 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 (JSIC 451) and
coastwise transport (JSIC 452) are excluded from water transport services.

Existing Measures:

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 963

_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-conforming measure
listed in this Schedule, to the extent of the non-conformity.

2. A measure listed in this Schedule may be maintained, continued, promptly
renewed, or amended, provided that the amendment does not decrease the
conformity of the measure with Article 8.25 or 8.27 as it existed immediately
before the amendment. ( [1] )

3. For greater certainty, for the European Union, the obligation 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, pursuant to the
TFEU, or to any measure adopted pursuant to that Treaty, including 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 registered
office, central administration or principal place of business in a
Member State.

Such treatment is granted to juridical persons which are constituted or
organised under the law of a Member State or the European Union and
have their registered office, central administration or principal 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 temporary presence is
to interfere with, or otherwise affect the outcome of, any labour 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

( [1] ) This paragraph does not apply to reservations of the United Kingdom.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 964

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 possible 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 — 01.02.2022 — 002.001 — 965

7. Business visitors for establishment purposes

8. Intra-corporate transferees (managers and specialists)

9. Investors

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 966

10. Short-term business visitors

|All activities referred to<br>in paragraph 11:|CY, DK, HR: Work permit, including economic needs test, required in case the<br>short-term business visitor provides a service in the territory of Cyprus, Denmark or<br>Croatia, respectively.<br>LV: Work permit required for operations or activities to be performed on the basis of a<br>contract.<br>MT: Work permit required. No economic needs tests performed.<br>SI: A single residency and work permit is required for the provision of services<br>exceeding 14 days at a time and for certain activities (research and design; training<br>seminars; purchasing; commercial transactions; translation and interpretation). An<br>economic needs test is not required.<br>SK: In case of providing a service in the territory of Slovakia, a work permit, including<br>economic needs test, is required beyond seven days in a month or 30 days in calendar<br>year.<br>UK: The category of short-term business visitors is not recognised: Unbound.|
|---|---|
|Research and design:|**AT**: Work permit, including economic needs test, required, except for research activities<br>of scientific and statistical researchers.|
|Marketing research:|**AT**: Work permit required, including economic needs test. Economic needs test is<br>waived for research and analysis activities for up to seven days in a month or 30<br>days in a calendar year. University degree required. <br>**CY**: Work permit required, including economic needs test.|
|Trade<br>fairs<br>and<br>exhibitions:|**AT**,** CY**: Work permit, including economic needs test, required for activities beyond<br>seven days in a month or 30 days in a calendar year.|
|After-sales or after-lease<br>service:|**AT**: Work permit required, including economic needs test. Economic needs test is<br>waived for natural persons training workers to perform services and possessing<br>uncommon knowledge. <br>**CY**,** CZ**: Work permit is required beyond seven days in a month or 30 days in calendar<br>year. <br>**FI**: Depending on the activity, a residence permit may be required. <br>**SE**: Work permit required, except for (i) people who participate in training, testing,<br>preparation or completion of deliveries, or similar activities within the framework of a<br>business transaction, or (ii) fitters or technical instructors in connection with urgent<br>installation or repair of machinery for up to two months, in the context of an emergency.<br>No economic needs test performed.|
|Commercial<br>transactions:|**AT**,** CY**: Work permit, including economic needs test, required for activities beyond<br>seven days in a month or 30 days in a calendar year. <br>**FI**: The natural person needs to be providing services as an employee of an enterprise<br>located in Japan.|
|Tourism personnel:|**CY**,** PL**: Unbound. <br>**FI**: The natural person needs to be providing services as an employee of an enterprise<br>located in Japan. <br>**SE**: Work permit required, except for drivers and staff of tourist buses. No economic<br>needs test performed.|
|Translation<br>and<br>interpretation:|**AT**: Work permit required, including economic needs test. <br>**CY**,** PL**: Unbound.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 967

11. Activities of short-term business visitors are:

(a) meetings and consultations: natural persons attending meetings or
conferences, or engaged in consultations with business associates;

(b) research and design: technical, scientific and statistical researchers
conducting independent research or research for an enterprise located
in Japan;

(c) marketing research: market researchers and analysts conducting 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 which are
utilised by companies or organisations in the European Union, provided
that the training received is confined to observation, familiarisation and
classroom instruction;

(e) trade fairs and exhibitions: personnel attending a trade fair for the
purpose of promoting their company or its products or services;

(f) sales: representatives of a supplier of services or goods taking orders or
negotiating the sale of services or goods or entering into agreements to
sell services or goods for that supplier, but not delivering goods 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 enterprise, 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 essential
to a seller's contractual obligation, performing services or training
workers to perform services pursuant to a warranty or other service
contract incidental to the sale or lease of commercial or industrial
equipment or machinery, including computer software, purchased or
leased from an enterprise located outside the European Union into
which temporary entry is sought, throughout the duration of the
warranty or service contract;

(i) commercial transactions: management and supervisory personnel and
financial services personnel (including insurers, bankers and investment
brokers) engaging in a commercial transaction for an enterprise located
in Japan;

(j) tourism personnel: tour and travel agents, tour guides or tour operators
attending or participating in conventions or accompanying a tour 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 visitors 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 visitors 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 — 01.02.2022 — 002.001 — 968

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 advanced
level pertinent to natural sciences, including physical sciences and engin­
eering, or to human sciences, including jurisprudence, economics, business
management and accounting, or ideas and sensitivity based on culture of a
country other than Japan, recognised under the status of residence of
‘Engineer/Specialist in Humanities/International Services’ provided for in
the Immigration Control and Refugee Recognition Act (Cabinet Order
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 technology or
knowledge of natural or human sciences acquired by that person, in
principle, by completing college education (i.e. bachelor's degree, associate's
degree awarded through graduating from a junior college, or their
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 allowed to participate
in business contacts, including negotiations for the sale of goods or supply of
services, or other similar activities which comply with the conditions set out
in Article 8.27 during their temporary stay in Japan.

8. The permissible length of stay in Japan for short-term business 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 business visitors 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.

Accompanying spouse and children

10. Entry and temporary stay in Japan shall be granted to a spouse and children
accompanying a natural person of the European Union who has been 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 temporary stay in
Japan granted to that natural person, provided that those spouse and children
concerned obtain maintenance from that natural person and engage in daily
activities recognised under the status of residence of ‘Dependent’ 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 work, subject
to the approval of the Government of Japan in accordance with the Immi­
gration Control and Refugee Recognition Act.

12. For the purposes of this Schedule, ‘spouse’ or ‘children’ means a spouse or
children recognised as such in accordance with the laws and regulations of
Japan.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 969

_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 Japan through
the presence of natural persons in accordance with Article 8.26 for the
sectors listed in this Schedule, subject to the relevant limitations 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 which the
category of contractual service suppliers and independent professionals
are liberalised; and

(b) the second column describing the applicable limitations.

3. In addition to the list of reservations in this Schedule, the European Union
may adopt or maintain a measure relating to qualification requirements,
qualification procedures, technical standards, licensing requirements or
licensing procedures that does not constitute a limitation within the
meaning of Article 8.26. Those measures, which include requirements to
obtain a licence, to obtain recognition of qualifications in regulated sectors
or to pass specific examinations, such as language examinations, even if not
listed in this Schedule, apply in any case to contractual service suppliers or
independent professionals of Japan.

4. The European Union does not undertake any commitment for contractual
service suppliers and independent professionals in economic activities which
are not listed.

5. Commitments for contractual service suppliers and independent professionals
do not apply in cases where the intent or effect of their temporary presence is
to interfere with, or otherwise affect the outcome of, any labour 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 Member State of the
European Union or the region where the service is to be provided, including
with respect to the number of, and the impact on, existing service suppliers.

7. This Schedule applies only to the territories in which the TFEU applies in
accordance with subparagraph 1(a) of Article 1.3 and is only relevant in the
context of trade relations between the European Union and its Member
States with Japan. It does not affect the rights and obligations of the
Member States under European Union law.

8. For greater certainty, for the European Union, the obligation 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, pursuant to the
TFEU, or to any measure adopted pursuant to that Treaty, including 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 registered
office, central administration or principal place of business in a
Member State.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 970

Such treatment is granted to juridical persons which are constituted or
organised under the law of a Member State or the European Union and
have their registered office, central administration or principal 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 — 01.02.2022 — 002.001 — 971

CSS Contractual service suppliers

IP Independent professionals

Contractual service suppliers

10. Subject to the conditions in paragraph 12 and the list of reservations in
paragraph 16, the European Union makes commitments in accordance with
Article 8.26 with respect to the category of contractual service 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 architectural
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 paramedical
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, snowmobiles
and road transport equipment;

(v) maintenance and repair of aircrafts and parts thereof;

(w) maintenance and repair of metal products, of (non office) machinery, of
(non transport and non office) equipment and of personal and
household goods;

(x) translation and interpretation services;

( [1] ) A reservation for legal services described in Annexes I and II to Annex 8-B by
a Member State for ‘domestic law’ as covering ‘law of the European Union and of its
Member States’ applies to this Schedule.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 972

(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 advisory and
consulting services;

(ee) environmental services;

(ff) insurance and insurance related services advisory and consulting
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 following 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 service
contract not exceeding 12 months;

(b) the natural persons entering the European Union have been offering such
services as employees of the juridical person supplying the services for
at least the year immediately preceding the date of submission of an
application for entry into the European Union and possess, at the 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 possess:

(i) a university degree or a qualification demonstrating knowledge of an
equivalent level; ( [2] ) and

(ii) the professional qualifications to exercise an activity where this is
required pursuant to the laws, regulations or legal requirements of
the Member State of the European Union where the service is
supplied;

(d) the natural person does not receive remuneration for the provision 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 which is the
subject of the contract and does not confer entitlement to exercise the
professional title of the Member State of the European Union where the
service is provided; and

( [1] ) Professional experience shall be obtained after having reached the age of majority.
( [2] ) Where the degree or qualification has not been obtained in the 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 973

(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 by 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 suppliers is for a
cumulative period of not more than 12 months, with possible extensions 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 reservations in
paragraph 17, the European Union makes commitments in accordance with
Article 8.26 with respect to the category of independent professionals 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 architectural
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 following 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 obtained a
service contract for a period not exceeding twelve months;

( [1] ) A reservation for legal services described in Annexes I and II to Annex 8-B by
a Member State for ‘domestic law’ as covering ‘law of the European Union and of its
Member States’ applies to this Schedule.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 974

(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 which is the
subject of the contract;

(c) the natural persons entering the European Union possess:

(i) a university degree or a qualification demonstrating knowledge of an
equivalent level; ( [1] ) and

(ii) the professional qualifications to exercise an activity where this is
required pursuant to the law, regulations or other legal requirements
of the Member State of the European Union where the service is
supplied; and

(d) the access accorded relates only to the service activity which is the
subject of the contract and does not confer entitlement to exercise the
professional title of the Member State of the European Union where 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 extensions 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 referred to in
paragraph 1:

|Sector or sub-sector|Description of reservations|
|---|---|
|**EU** –all sectors|Length of stay <br>**AT**,** UK**: Maximum stay for CSS and IP shall be for a cumulative period of not<br>more than six months in any 12 month period or for the duration of the contract,<br>whichever is less. <br>**BE**,** CZ**,** MT**,** PT**: Maximum stay for CSS and IP shall be for a period of not<br>more than 12 consecutive months or for the duration of the contract, whichever is<br>less. <br>**CY**,** LT:** Maximum stay for CSS and IP shall be for a period of six months<br>renewable once for an additional period of six months, or for the duration of the<br>contract, whichever is less.|
|Legal advisory services in<br>respect of public international<br>law and foreign law<br>(part of CPC 861)|CSS: <br>**AT**,** BE**,** CY**,** DE**,** EE**,** EL**,** ES**,** FR**,** HR**,** IE**,** IT**,** LU**,** NL**,** PL**,** PT**,** SE**,** UK**:<br>None. <br>**BG**,** CZ**,** DK**,** FI**,** HU**,** LT**,** LV**,** MT**,** RO**,** SI**,** SK**: Economic needs test.<br>IP: <br>**AT**,** CY**,** DE**,** EE**,** FR**,** HR**,** IE**,** LU**,** LV**,** NL**,** PL**,** PT**,** SE**,** UK**: None. <br>**BE**,** BG**,** CZ**,** DK**,** EL**,** ES**,** FI**,** HU**,** IT**,** LT**,** MT**,** RO**,** SI**,** SK**: Economic needs<br>tests.|
|Accounting and bookkeeping<br>services<br>(CPC<br>86212<br>other<br>than<br>‘auditing<br>services’,<br>86213,<br>86219 and 86220)|CSS: <br>**AT**,** BE**,** DE**,** EE**,** ES**,** HR**,** IE**,** IT**,** LU**,** NL**,** PL**,** PT**,** SE**,** SI**,** UK**: None.<br>**BG**,** CY**,** CZ**,** DK**,** EL**,** FI**,** FR**,** HU**,** LT**,** LV**,** MT**,** RO**,** SK**: Economic needs<br>test.<br>IP: <br>**EU**: Unbound.|

( [1] ) Where the degree or qualification has not been obtained in the 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.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 975

|Sector or sub-sector|Description of reservations|
|---|---|
|Taxation advisory services<br>(CPC 863) ( 1 )|CSS: <br>**AT**,** BE**,** DE**,** EE**,** ES**,** FR**,** HR**,** IE**,** IT**,** LU**,** NL**,** PL**,** SE**,** SI**,** UK**: None.<br>**BG**,** CY**,** CZ**,** DK**,** EL**,** FI**,** HU**,** LT**,** LV**,** MT**,** RO**,** SK**: Economic needs test.<br>**PT**: Unbound.<br>IP: <br>**EU**: Unbound.|
|Architectural services<br>and<br>Urban planning and landscape<br>architectural services<br>(CPC 8671 and 8674)|CSS: <br>**AT**: Planning services only, where: Economic needs test. <br>**BE**,** CY**,** EE**,** EL**,** ES**,** FR**,** HR**,** IE**,** IT**,** LU**,** MT**,** NL**,** PL**,** PT**,** SE**,** SI**,** UK**:<br>None. <br>**BG**,** CZ**,** DE**,** HU**,** LT**,** LV**,** RO**,** SK**: Economic needs test. <br>**DK**: Economic needs test, except for CSS stays of up to three months. <br>**FI**: None, except: The natural person must demonstrate that he or she possesses<br>special knowledge relevant to the service being supplied.<br>IP: <br>**AT**: Planning services only, where: Economic needs test. <br>**BE**,** BG**,** CZ**,** DK**,** ES**,** HU**,** IT**,** LT**,** RO**,** SK**: Economic needs test. <br>**CY**,** DE**,** EE**,** EL**,** FR**,** HR**,** IE**,** LU**,** LV**,** MT**,** NL**,** PL**,** PT**,** SE**,** SI**,** UK**: None.<br>**FI**: None, except: The natural person must demonstrate that he or she possesses<br>special knowledge relevant to the service being supplied.|
|Engineering services<br>and<br>Integrated engineering services<br>(CPC 8672 and 8673)|CSS: <br>**AT**: Planning services only, where: Economic needs test. <br>**BE, CY, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**BG, CZ, DE, LT, LV, RO, SK**: Economic needs test. <br>**DK**: Economic needs test, except for CSS stays of up to three months. <br>**FI**: None, except: The natural person must demonstrate that he or she possesses<br>special knowledge relevant to the service being supplied. <br>**HU**: Economic needs test.<br>IP: <br>**AT**: Planning services only, where: Economic needs test. <br>**BE, BG, CZ, DK, ES, IT, LT, RO, SK**: Economic needs test. <br>**CY, DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.<br>**FI**: None, except: The natural person must demonstrate that he or she possesses<br>special knowledge relevant to the service being supplied. <br>**HU**: Economic needs test.|

( [1] ) Taxation advisory services does not include legal advisory and legal representational services on tax matters, which are under legal
advisory services in respect of public international law and foreign law.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 976

|Sector or sub-sector|Description of reservations|
|---|---|
|Medical (including psycho­<br>logists) and dental services<br>(CPC 9312 and part of 85201)|CSS: <br>**AT**: Unbound, except for psychologists and dental services, where: Economic<br>needs test. <br>**BE, BG, EL, FI, HR, HU, LT, LV, SK, UK**: Unbound. <br>**CY, CZ, DE, DK, EE, ES, IE, IT, LU, MT, NL, PL, PT, RO, SI**: Economic<br>needs test. <br>**FR**: Economic needs test, except for psychologists, where: Unbound. <br>**SE**: None.<br>IP: <br>**EU**: Unbound.|
|Veterinary services<br>(CPC 932)|CSS: <br>**AT, BE, BG, HR, HU, LV, SK, UK**: Unbound. <br>**CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LT, LU, MT, NL, PL, PT,**<br>**RO, SI**: Economic needs test. <br>**SE**: None.<br>IP: <br>**EU**: Unbound.|
|Midwives services<br>(part of CPC 93191)|CSS: <br>**AT, CY, CZ, DE, DK, EE, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL,**<br>**PT, RO, SI**: Economic needs test. <br>**BE, BG, FI, HR, HU, SK, UK**: Unbound. <br>**SE**: None.<br>IP: <br>**EU**: Unbound.|
|Services provided by nurses,<br>physiotherapists<br>and<br>para­<br>medical personnel<br>(part of CPC 93191)|CSS: <br>**AT, CY, CZ, DE, DK, EE, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL,**<br>**PT, RO, SI**: Economic needs test. <br>**BE, BG, FI, HR, HU, SK, UK**: Unbound. <br>**SE**: None.<br>IP: <br>**EU**: Unbound.|
|Computer and related services<br>(CPC 84)|<br>CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test except for CSS stays of up to three months. <br>**FI**: None, except: The natural person must demonstrate special knowledge<br>relevant to the service being supplied.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 977

|Sector or sub-sector|Description of reservations|
|---|---|
||IP: <br>**AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, RO, SK**: Economic needs test.<br>**DE, EE, EL, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None. <br>**FI**: None, except: The natural person must demonstrate special knowledge<br>relevant to the service being supplied. <br>**HR**: Unbound.|
|Research<br>and<br>development<br>Services<br>(CPC<br>851,<br>852<br>excluding<br>psychologists services ( 1 ), and<br>853)|CSS: <br>**EU** except in** CZ, DK, SK**: None <br>**EU** except in** NL, SE**: A hosting agreement with an approved research organis­<br>ation is required. ( 2 ) <br>**CZ, DK, SK**: Economic needs test.<br>IP: <br>**EU** except in** BE, CZ, DK, IT, SK**: None <br>**EU** except in** NL, SE**: A hosting agreement with an approved research organis­<br>ation is required. ( 3 ) <br>**BE, CZ, DK, IT, SK**: Economic needs test.|
|Advertising services<br>(CPC 871)|CSS: <br>**AT, BG, CY, CZ, DK, EL, FI, HU, LT, LV, MT, RO, SK**: Economic needs<br>test. <br>**BE, DE, EE, ES, FR, HR, IE, IT, LU, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Market research and opinion<br>polling services<br>(CPC 864)|CSS: <br>**AT, BG, CY, CZ, DK, EL, FI, HR, LV, MT, RO, SI, SK**: Economic needs<br>test. <br>**BE, DE, EE, ES, FR, IE, IT, LU, NL, PL, SE, UK**: None. <br>**HU, LT**: Economic needs test, except for public opinion polling services<br>(CPC 86402), where: Unbound. <br>**PT**: None, except for public opinion polling services (CPC 86402), where:<br>Unbound.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, EL, ES, FI, HR, IT, LV, MT, RO, SI, SK**:<br>Economic needs test. <br>**DE, EE, FR, IE, LU, NL, PL, SE, UK**: None. <br>**HU, LT**: Economic needs test, except for public opinion polling services<br>(CPC 86402), where: Unbound. <br>**PT**: None, except for public opinion polling services (CPC 86402), where:<br>Unbound.|

( [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 Directive 2005/71/EC of 12 October 2005 on a specific procedure
for admitting third-country nationals for the purposes of scientific 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 Directive 2005/71/EC of 12 October 2005 on a specific procedure for
admitting third-country nationals for the purposes of scientific research.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 978

|Sector or sub-sector|Description of reservations|
|---|---|
|Management<br>consulting<br>services<br>(CPC 865)|CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI,**<br>**UK**: None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BE, BG, CZ, DK, ES, HR, HU, IT, LT, RO, SK**: Economic needs test.<br>**CY, DE, EE, EL, FI, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK:** None.|
|Services<br>related<br>to<br>management consulting<br>(CPC 866)|CSS: <br>**AT, BG, CY, CZ, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI,**<br>**UK**: None. <br>**DK**: Economic needs test, except for CSS stays of up to three months. <br>**HU**: Economic needs test, except for arbitration and conciliation services<br>(CPC 86602), where: Unbound.<br>IP: <br>**AT, BE, BG, CZ, DK, ES, HR, IT, LT, RO, SK**: Economic needs test. <br>**CY, DE, EE, EL, FI, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.<br>**HU**: Economic needs test, except for arbitration and conciliation services<br>(CPC 86602), where: Unbound.|
|Technical testing and analysis<br>services<br>(CPC 8676)|CSS: <br>**AT, BG, CY, CZ, FI, HU, LT, LV, MT, PT, RO, SK**: Economic needs test.<br>**BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, NL, PL, SE, SI, UK**: None.<br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Related<br>scientific<br>and<br>technical consulting services<br>(CPC 8675)|<br>CSS: <br>**AT, CY, CZ, DK, FI, HU, LT, LV, MT, PT, RO, SK**: Economic needs test.<br>**BE, EE, EL, ES, HR, IE, IT, LU, NL, PL, SE, SI, UK**: None. <br>**DE**: Unbound for publicly appointed surveyors. Otherwise, Economic needs test.<br>**FR**: None, except for ‘surveying’ operations relating to the establishment of<br>property rights and to land law, where: Unbound.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 979

|Sector or sub-sector|Description of reservations|
|---|---|
|Mining (CPC 883, advisory<br>and consulting services only)|CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI,**<br>**UK**: None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, PL, RO, SK**: Economic needs<br>test. <br>**DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK**: None.|
|Maintenance and repair of<br>vessels<br>(part of CPC 8868)|CSS: <br>**AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK**: Economic needs<br>test. <br>**BE, EE, EL, ES, FR, HR, IT, LU, LV, NL, PL, PT, SE, SI, UK**: None<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Maintenance and repair of rail<br>transport equipment<br>(part of CPC 8868)|CSS: <br>**AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, RO, SK**: Economic needs test.<br>**BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Maintenance and repair of<br>motor vehicles, motorcycles,<br>snowmobiles<br>and<br>road<br>transport equipment<br>(CPC 6112, 6122, part of<br>8867 and part of 8868)|CSS: <br>**AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK**: Economic needs<br>test. <br>**BE, EE, EL, ES, FR, HR, IT, LU, LV, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Maintenance and repair of<br>aircraft and parts thereof<br>(part of CPC 8868)|CSS: <br>**AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, RO, SK**: Economic needs test.<br>**BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 980

|Sector or sub-sector|Description of reservations|
|---|---|
|Maintenance and repair of<br>metal<br>products,<br>of<br>(non<br>office) machinery, of (non<br>transport<br>and<br>non<br>office)<br>equipment and of personal<br>and household goods ( 1 ) <br>(CPC 633, 7545, 8861, 8862,<br>8864, 8865 and 8866)|CSS: <br>**AT, BG, CY, CZ, DE, DK, HU, IE, LT, RO, SK**: Economic needs test. <br>**BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.<br>**FI**: Unbound, except in the context of an after-sales or after-lease contract, where:<br>the length of stay is limited to six months; for maintenance and repair of personal<br>and household goods (CPC 633): Economic needs test.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Translation and interpretation<br>services<br>(CPC<br>87905,<br>excluding<br>official or certified activities)|CSS: <br>**AT, BG, CZ, DK, FI, HU, IE, LT, LV, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FR, HR, IT, LU, MT, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**AT, BE, BG, CZ, DK, EL, ES, FI, HU, IE, IT, LT, RO, SK**: Economic needs<br>test. <br>**CY, DE, EE, FR, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None. <br>**HR**: Unbound.|
|Telecommunication<br>services<br>(CPC<br>7544,<br>advisory<br>and<br>consulting services only)|CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI,**<br>**UK**: None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, RO, SK**: Economic needs test.<br>**DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.|
|Postal and courier services<br>(CPC<br>751,<br>advisory<br>and<br>consulting services only)|CSS: <br>**AT, BG, CY, CZ, FI, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, FI, HU, IT, LT, RO, SK**: Economic needs test.<br>**DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK**: None.|

( [1] ) Maintenance and repair services of office machinery and equipment including computers (CPC 845) are under computer services.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 981

|Sector or sub-sector|Description of reservations|
|---|---|
|Construction<br>and<br>related<br>engineering services<br>(CPC 511, 512, 513, 514, 515,<br>516, 517 and 518. BG: CPC<br>512, 5131, 5132, 5135, 514,<br>5161, 5162, 51641, 51643,<br>51644, 5165 and 517)|CSS: <br>**EU**: Unbound except in** BE, CZ, DK, ES, FR, NL** and** SE**. <br>**BE, DK, ES, NL, SE**: None. <br>**CZ**: Economic needs test. <br>**FR**: Unbound, except for technicians, where: the work permit is delivered for a<br>period not exceeding six months. Compliance with an economic needs test is<br>required.<br>IP: <br>**EU**: Unbound, except** NL**. <br>**NL**: None.|
|Site investigation work<br>(CPC 5111)|CSS: <br>**AT, BG, CY, CZ, FI, HU, LT, LV, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**EU**: Unbound.|
|Higher education services<br>(CPC 923)|CSS: <br>**EU** except in** LU, SE**: Unbound. <br>**LU**: Unbound, except for university professors, where: None. <br>**SE**: None, except for publicly funded and privately funded educational services<br>suppliers with some form of State support, where: Unbound.<br>IP: <br>**EU** except in** SE**: Unbound. <br>**SE**: None, except for publicly funded and privately funded educational services<br>suppliers with some form of State support, where: Unbound.|
|Agriculture,<br>hunting<br>and<br>forestry related services (CPC<br>881, advisory and consulting<br>services only)|CSS: <br>**EU** except in** BE, DE, DK, ES, FI, HR** and** SE**: Unbound <br>**BE, DE, ES, HR, SE**: None <br>**DK**: Economic needs test. <br>**FI**: Unbound, except for advisory and consulting services relating to forestry,<br>where: None.<br>IP: <br>**EU**: Unbound.|
|Environmental services<br>(CPC 9401, 9402, 9403, 9404,<br>part of 94060, 9405, part of<br>9406 and 9409)|CSS: <br>**AT, BG, CY, CZ, DE, DK, EL, HU, LT, LV, RO, SK**: Economic needs test.<br>**BE, EE, ES, FI, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK**: None.<br>IP: <br>**EU**: Unbound.|

**▼B**

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|Sector or sub-sector|Description of reservations|
|---|---|
|Insurance<br>and<br>insurance<br>related services (advisory and<br>consulting services only)|CSS: <br>**AT, BG, CY, CZ, FI, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test except for CSS stays of up to three months. <br>**HU**: Unbound.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, FI, IT, LT, PL, RO, SK**: Economic needs test.<br>**DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK**: None. <br>**HU**: Unbound.|
|Other<br>financial<br>services<br>(advisory<br>and<br>consulting<br>services only)|CSS: <br>**AT, BG, CY, CZ, FI, LT, RO, SK**: Economic needs test. <br>**BE, DE, ES, EE, EL, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test, except for CSS that stays of up to three months. <br>**HU**: Unbound.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, FI, IT, LT, PL, RO, SK**: Economic needs test.<br>**DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK**: None. <br>**HU**: Unbound.|
|Transport (CPC 71, 72, 73,<br>and<br>74,<br>advisory<br>and<br>consulting services only)|CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE**: Unbound. <br>**DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK**:<br>None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BG, CZ, DK, ES, HU, IT, LT, RO, SK**: Economic needs test. <br>**BE**: Unbound. <br>**CY, DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK**: None.<br>**PL**: Economic needs test, except for air transport, where: None.|
|Travel<br>agencies<br>and<br>tour<br>operators services (including<br>tour managers ( 1 ))<br>(CPC 7471)|CSS: <br>**AT, CY, CZ, DE, EE, ES, FR, HR, IT, LU, NL, PL, SE, SI, UK**: None.<br>**BE, IE**: Unbound, except for tour managers, where: None. <br>**BG, EL, FI, HU, LT, LV, MT, PT, RO, SK**: Economic needs test.|

( [1] ) Services suppliers whose function is to accompany a tour group of a minimum of 10 natural persons, without acting as guides in
specific locations.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 983

|Sector or sub-sector|Description of reservations|
|---|---|
||**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**EU**: Unbound.|
|Tourist guides services<br>(CPC 7472)|CSS: <br>**AT, BE, BG, CY, CZ, DE, DK, EE, FI, FR, EL, HU, IE, IT, LU, LV, MT,**<br>**RO, SI, SK**: Economic needs test. <br>**ES, HR, LT, PL, PT**: Unbound. <br>**NL, SE, UK**: None.<br>IP: <br>**EU**: Unbound.|
|Manufacturing (CPC 884, and<br>885, advisory and consulting<br>services only)|CSS: <br>**AT, BG, CY, CZ, HU, LT, RO, SK**: Economic needs test. <br>**BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI,**<br>**UK**: None. <br>**DK**: Economic needs test, except for CSS stays of up to three months.<br>IP: <br>**AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, PL, RO, SK**: Economic needs<br>test. <br>**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 advanced level
pertinent to natural sciences, including physical sciences and engin­
eering, or to human sciences, including jurisprudence, economics,
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/Specialist in
Humanities/International Services’ provided for in the Immigration
Control and Refugee Recognition Act (Cabinet Order No.319 of 1951);

(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 of
‘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’;

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02018A1227(01) — EN — 01.02.2022 — 002.001 — 984

(iv) a judicial scrivener qualified as ‘Shiho-Shoshi’;

(v) an administrative scrivener qualified as ‘Gyosei-Shoshi’;

(vi) a certified social insurance and labour consultant qualified as
‘Shakai-Hoken-Romushi’; or

(vii) a land and house surveyor qualified as ‘Tochi-Kaoku-Chosashi’;

(d) legal advisory services on law of jurisdiction where the service supplier
is a qualified lawyer and is qualified as ‘Gaikokuho-Jimu-Bengoshi’
under the laws and regulations of Japan;

(e) accounting, auditing and bookkeeping services supplied by an 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 subparagraph 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 completing
college education (i.e. bachelor's degree, associate's degree awarded
through graduating from a junior college, or their equivalents) or higher
education.

3. The limitations of business activities referred to in paragraph 1 are specified
in Appendix IV.

4. The permissible length of stay in Japan for contractual service suppliers and
independent professionals of the European Union shall be a period of up to
five years.

Accompanying spouse and children

5. Entry and temporary stay in Japan shall be granted to a spouse and children
accompanying a natural person of the European Union who has been 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 Japan granted to
that natural person, provided that those spouse and children concerned obtain
maintenance from the natural person and engage in daily activities
recognised under the status of residence of ‘Dependent’ provided for in
the Immigration Control and Refugee Recognition Act.

6. A spouse who has been granted the entry and temporary stay in 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 work, subject
to the approval of the Government of Japan in accordance with the Immi­
gration Control and Refugee Recognition Act.

7. For the purposes of this Schedule, ‘spouse’ or ‘children’ means a spouse or
children recognised as such in accordance with the laws and regulations of
Japan.

**▼B**

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_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<br>the Schedule of Japan of Annex IV<br>(CPC 861**)|None|
|Legal advisory services, as referred to in subparagraph<br>1(d) of the Schedule of Japan of Annex IV<br>(CPC 861**)|None|
|Accounting, auditing and bookkeeping services, as<br>referred to in subparagraph 1(e) of the Schedule of<br>Japan of Annex IV<br>(CPC 862**)|None|
|Taxation services, as referred to in subparagraph 1(f)<br>of the Schedule of Japan of Annex IV<br>(CPC 863**)|None|
|Architectural services<br>(CPC 8671)|None|
|Engineering services<br>(CPC 8672)|None|
|Integrated engineering services<br>(CPC 8673)|None|
|Urban planning services and landscape architectural<br>services<br>(CPC 8674)|None|
|Computer and related services<br>(CPC 84)|None|

( [1] ) Alphabets indicated against individual sectors or sub-sectors and numbers in brackets are
references to the Services Sectoral Classification List (WTO Document 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 specific commitments, but shall
not be construed as being a part of the specific commitments. The 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 residence under the Immigration
Control and Refugee Recognition Act of Japan (Cabinet Order No 319 of 1951).

**▼B**

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|Sector or subsector|Limitations|
|---|---|
|Research and experimental development services on<br>natural sciences and engineering<br>(CPC 8510)|None|
|Research and experimental development services on<br>social sciences and humanities<br>(CPC 8520)|None|
|Interdisciplinary research and experimental develop­<br>ment services<br>(CPC 8530)|None|
|Sale or leasing services of advertising space or time<br>(CPC 8711)|None|
|Planning, creating and placement services of adver­<br>tising<br>(CPC 8712)|None|
|Other advertising services<br>(CPC 8719)|None|
|Market research and public opinion polling services<br>(CPC 8640)|None|
|Management consulting services<br>(CPC 8650)|None|
|Services related to management consulting<br>(CPC 8660)|None|
|Technical testing and analysis services<br>(CPC 8676)|None|
|Engineering related scientific and technical consulting<br>services<br>(CPC 8675)|None|
|Maintenance and repair of equipment (excluding<br>vessels, aircrafts and other transport equipment)<br>(CPC 633, 8861-8866)|None|
|Trade fair and exhibition organisation services<br>(CPC 87909**)|None|
|Translation and interpretation services<br>(CPC 87905)|None|
|Specialty design services<br>(CPC 87907)|<br>None|

**▼B**

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|Sector or subsector|Limitations|
|---|---|
|Radio and television transmission services<br>(CPC 7524**)|For<br>greater<br>certainty,<br>activities<br>recognised<br>under<br>the<br>status<br>of<br>residence<br>of<br>‘Enter­<br>tainer’ are not included.|
|General construction work for buildings<br>(CPC 512)|None|
|General construction work for civil engineering<br>(CPC 513)|None|
|Installation and assembly work<br>(CPC 514, 516)|None|
|Building completion and finishing work<br>(CPC 517)|None|
|Other construction related services<br>— Pre-erection work at construction sites<br>(CPC511)<br>— Special trade construction work<br>(CPC515)<br>— Renting services related to equipment for<br>construction or demolition of buildings or civil<br>engineering works, with operator<br>(CPC518)|None|
|Adult education services<br>(CPC 924**)|Limited<br>to<br>language<br>instruction education in<br>private enterprises|
|Other education services<br>(CPC 929**)|Limited<br>to<br>language<br>instruction education in<br>private enterprises|
|Sewage services<br>(CPC 9401)|None|
|Refuse disposal services<br>(CPC 9402)|None|
|Cleaning services of exhaust gases<br>(CPC 9404)|None|
|Noise abatement services<br>(CPC 9405)|None|
|Nature and landscape protection services<br>(CPC 9406)|None|

**▼B**

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|Sector or subsector|Limitations|
|---|---|
|Other environmental protection services<br>(CPC 9409)|None|
|Travel agency and tour operator services<br>(CPC 7471)|None|
|Tourist guide services<br>(CPC 7472)|None|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 989

_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 applications 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 authorities 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 temporary stay of
short-term visitors for business purposes should be commensurate 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 provide, 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 endeavour to
notify, without undue delay, the applicant of the required additional
information;

(f) the competent authorities of a Party shall notify the applicant of the
outcome of the application promptly after a decision has been taken; if
the application is approved, the competent authorities of a Party shall
notify the applicant of the period of stay and other relevant terms and
conditions; if the application is denied, the competent authorities of a
Party shall, upon request or upon their own initiative, make available to
the applicant information on any available review or appeal procedures;
and

(g) the Parties shall endeavour to accept and process applications in electronic
format.

Additional procedural commitments applying to intra-corporate transferees 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 in 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 the date on which
the complete application was submitted.

3. To the extent practicable, the competent authorities of Japan shall adopt a
decision on the application for an entry visa of an intra-corporate transferee,
or for an extension permit of an intra-corporate transferee, and shall notify the
decision to the applicant in writing within a period of time not exceeding
90 days after the submission of a complete application or, where applicable,
after the submission of a complete application relating to the entry and
temporary stay prior to the application requesting entry visa as defined in
paragraph 4. Where it is not practicable for a decision to be made within
90 days, the competent authorities of Japan shall endeavour to make the
decision within a reasonable period of time thereafter.

( [1] ) Paragraphs 2, 5 and 6 do not apply to the Member States of the European Union that are
not subject to the application of Directive 2014/66/EU of the European Parliament and of
the Council of 15 May 2014 on the conditions of entry and residence of third-country
nationals in the framework of an intra-corporate transfer (hereinafter referred to in this
Annex as ‘the ICT Directive’).

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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 between the date
when the Certificate of Eligibility is issued and the date of the 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 is incomplete, the
competent authorities shall endeavour to notify the applicant within 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 authorities have
received the required additional information.

6. The European Union shall:

(a) extend to family members of a Japanese national who is an intra-corporate
transferee to the European Union the rights granted to family members of
an intra-corporate transferee pursuant to Article 19 of the ICT Directive;
and

(b) grant a Japanese national who is an intra-corporate transferee to the
European Union a right of intra-European Union mobility, in accordance
with the ICT Directive.

Cooperation on return and readmission

7. The Parties acknowledge that the enhanced movement of natural persons
following from paragraphs 1 to 6 requires full cooperation on return and
readmission of natural persons staying in a Party in contravention of its
rules for entry and temporary stay.

**▼B**

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_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 Information)

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 Appendix I to the
GPA, to the procurement covered by this Section other than procurement 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 otherwise 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 and 5 of
this Section, by the following central government entities of the Member
States of the European Union:

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(1) National office ‘Fire Safety and Protection of the Population’
(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 thresholds:

(i) 130,000 SDR for procurement of goods and services

(ii) 5,000,000 SDR for procurement of construction services (CPC 51)

2. Sub-central government authorities

Local administrative units as defined in Annex III to Regulation (EC)
No 1059/2003 of the European Parliament and of the Council of 26 May
2003 on the establishment of a common classification of territorial 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 sentence 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 in 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 the
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-administrative-units.

(b) The commitment with regard to procurement covered by this paragraph,
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.

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3. Bodies governed by public law that are hospitals or universities

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 and 5 of
this Section, by bodies governed by public law, as defined in paragraph 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 procurements
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 (CPC 51)

The bodies governed by public law that are hospitals or universities and
qualify as covered entities are described for each Member State of the
European Union as body or by category in the following indicative 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 Communauté
flamande – Universitaire instellingen van publiek recht afangende van
de Vlaamse Gemeenschap

— Institutions universitaires de droit public relevant de la Communauté
française – Universitaire instellingen van publiek recht afhangende 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 the ‘Закона за
висшето образование’ (обн., ДВ, бр.112/27.12.1995):

— Аграрен университет – Пловдив (Agricultural University – Plovdiv)

— Великотърновски университет ‘Св. св. Кирил и Методий’ (St. Cyril
and St. Methodius University of Veliko Tarnovo)

— Висше военноморско училище ‘Н. Й. Вапцаров’ – Варна (N. Y.
Vaptsarov Naval Academy – Varna)

**▼B**

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— 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 – Plovdiv)

— Медицински университет – София (Medical University – Sofia)

— Минно-геоложки университет ‘Св. Иван Рилски’ – София (University
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 University
‘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 – Gabrovo)

— Технически университет – София (Technical University – Sofia)

— Тракийски университет - Стара Загора (Trakia University – Stara
Zagora)

— Университет ‘Проф. д-р Асен Златаров’ – Бургас (University ‘Prof.
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 – Sofia)

**▼B**

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— 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-West
University ‘Neofit Rilski’ – Blagoevgrad)

(2) State or municipal medical institutions referred to in Article 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 ‘Закона 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 insti­
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 from the state
budget, state funds, contributions of international institutions, district authority
budget, or budgets of self- governing territorial divisions, and providing health
services or higher education services or carrying out research activities.

DENMARK

Categories:

(1) Andre forvaltningssubjekter (other public administrative bodies) providing
health services or higher education services or carrying out research activities

(2) Universiteterne, jf. lovbekendtgørelse nr. 1368 af 7. december 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 services or higher education
services or carrying out research activities:

(1) Authorities

— Wissenschaftliche Hochschulen – (universities)

**▼B**

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(2) Establishments and foundations

Non-industrial and non-commercial establishments subject to state control
and providing health services or higher education services or carrying out
research activities:

— Rechtsfähige Bundesanstalten – (Federal institutions having legal
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 education services
or carry out research activities e.g. Institute of Public Administration,
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 services or
carrying out research activities.

GREECE

Categories:

(1) Public entities providing health services or higher education 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 in 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 services or higher
education services or carrying out research activities

(3) Legal persons governed by private law which are owned by legal persons
governed by public law, by local authorities of any level, by local
associations of ‘communes’ (local administrative areas) or by public 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 in the form of
subsidies from such legal persons, pursuant to the applicable rules or to their
own articles of association, or legal persons as referred to above 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 services or
carrying out research activities

**▼B**

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SPAIN

Categories:

(1) Bodies and entities governed by public law which are subject to the ‘Ley
30/2007, de 30 de octubre, de Contratos del sector público’, (Spanish State
legislation on procurement), in accordance with its Article 3, other than those
which are part of the Administración General del Estado (general national
administration), the Administración de las Comunidades Autónomas (admin­
istration of the autonomous regions) and the Corporaciones Locales (local
authorities) and providing health services or carrying out research 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 Départemental
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 consorzi per i lavori inter­
essanti le università (State universities, State university institutes, consortia
for university development work)

(2) Istituti superiori scientifici e culturali, osservatori astronomici, astrofisici,
geofisici o vulcanologici (higher scientific and cultural institutes, astro­
nomical, astrophysical, geophysical or vulcanological oberservatories)

(3) Enti preposti a servizi di pubblico interesse (organisations providing health
services or higher education services or carrying out research activities
services in the public interest)

**▼B**

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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 ‘Publisko iepirkumu
likuma prasībām’ and provide health services or higher education 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 system (individual
health care protection establishments, public health protection establishments,
establishments of pharmaceutical activities and other health care estab­
lishments, etc.)

(4) Other public and private persons in accordance with the conditions provided
for in Article 4 (2) of the Law on Public Procurement (‘Valstybės
žinios’(Official Gazette) No. 84-2000, 1996; No 4-102, 2006) providing
health services or higher education services or carrying out research activities

LUXEMBOURG

Établissements publics placés sous la surveillance des communes.

HUNGARY

Bodies:

— Egyes költségvetési szervek (certain budgetary organs providing health
services or higher education services or carrying out research activities)

— Az elkülönített állami pénzalapok kezelője (managing bodies of the separate
state funds providing health services or higher education services or carrying
out research activities)

— A közalapítványok (public foundations providing health services or higher
education services or carrying out research activities)

**▼B**

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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 entities (from public
budget) and providing health services or higher education services or
carrying out research activities

(2) Organisations established by law determining their public tasks and
operation, controlled by public entities, or financed, for the most part, by
public entities from public budget and providing health services or higher
education services or carrying out research activities

(3) Organisations established by public entities for the purpose of providing
health services or higher education services or carrying out research activities
and controlled by the public entities

MALTA

— Institutions under Ministeru tal-Edukazzjoni, Żgħażagħ u Impjiegi (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 International
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 Food Quality

— Universiteit Wageningen – (Wageningen University and Research Centre)

— Stichting DLO – (Agricultural Research Department)

— Institutions under the Ministerie van Onderwijs, Cultuur en Wetenschap
(Ministry of Education, Culture and Science)

The competent authorities of:

(1) Public or publicly funded public private institutions within the meaning of
the ‘Wet Educatie en Beroepsonderwijs’ (Law on Education and Vocational
Education)

**▼B**

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(2) Publicly funded universities and higher education institutions, the Open
University, and the university hospitals, within the meaning of the ‘Wet op
het hoger onderwijs en wetenschappelijk onderzoek’ (Law on Higher
Education and Scientific Research)

AUSTRIA

All bodies under the budgetary control of ‘the Rechnungshof’ (Court of
Auditors), except those of an industrial or commercial nature, and providing
health services or higher education services or carrying out research 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**

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— 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 Krakowie

— Wyższa Szkoła Pedagogiczna w Rzeszowie

— Akademia Techniczno-Rolnicza im. J. J. Śniadeckich w Bydgoszczy

— Akademia Rolnicza im. Hugona Kołłątaja w Krakowie

— Akademia Rolnicza w Lublinie

— Akademia Rolnicza im. Augusta Cieszkowskiego w Poznaniu

— Akademia Rolnicza w Szczecinie

**▼B**

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— 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-Białej

— Akademia Marynarki Wojennej im. Bohaterów Westerplatte w Gdyni

— Akademia Obrony Narodowej

— Wojskowa Akademia Techniczna im. Jarosława Dąbrowskiego w
Warszawie

— Wojskowa Akademia Medyczna im. Gen. Dyw. Bolesława Szareckiego
w Łodzi

— Wyższa Szkoła Oficerska Wojsk Lądowych im. Tadeusza Kościuszki we
Wrocławiu

— Wyższa Szkoła Oficerska Wojsk Obrony Przeciwlotniczej im. Romualda
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**

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— 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 Śniadeckiego w
Gdańsku

— Akademia Wychowania Fizycznego w Katowicach

— Akademia Wychowania Fizycznego im. Bronisława Czecha w Krakowie

— Akademia Wychowania Fizycznego im. Eugeniusza Piaseckiego w
Poznaniu

— Akademia Wychowania Fizycznego Józefa Piłsudskiego w Warszawie

— 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 Krakowie

— 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**

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— 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 Markiewicza
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 Pile

— 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 Łomży

— Państwowa Wyższa Szkoła Zawodowa w Gnieźnie

— Państwowa Wyższa Szkoła Zawodowa w Suwałkach

— Państwowa Wyższa Szkoła Zawodowa w Wałczu

**▼B**

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— Państwowa Wyższa Szkoła Zawodowa w Oświęcimiu

— Państwowa Wyższa Szkoła Zawodowa w Zamościu

(2) Public research institutions, research and development institutions and other
research institutions

(3) Public Autonomous Health Care Management Units whose founding 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 services 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 carrying 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 científica e saúde –
(Public institutions for education, scientific research and health)

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 Formation
Centre for Commerce Bucharest)

— Universităţi de Stat (State Universities)

— Spitale, Sanatorii, Policlinici, Dispensare, Centre Medicale, Institute
medico-Legale, Staţii Ambulanţă (hospitals, sanatoriums, clinics, medical
units, legal-medical institutes, ambulance stations)

SLOVENIA

(1) Javni zavodi s področja vzgoje, izobraževanja ter športa (Public 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 institutes 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 established by a particular
legal regulation or administrative measure to the purpose of meeting needs in
general interest, not having industrial or commercial character, and at the same
time satisfying at least one of the following conditions:

**▼B**

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(a) it is fully or partially financed by a contracting authority, i. e. a government
authority, municipality, Self-government Region or another legal person,
which satisfies at the same time conditions referred to in paragraph 1,
points (4) (a), (b) and (c) of Article 2 of Directive 2014/24/EU of the
European Parliament and of the Council of 26 February 2014 on public
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 referred to in
paragraph 1, points (4) (a), (b) and (c) of Article 2 of Directive 2014/24/EU
of the European Parliament and of the Council of 26 February 2014 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 Parliament and of
the Council of 26 February 2014 on public procurement and repealing
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 those 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 other 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 entities
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, transport and
postal services sectors and repealing Directive 2004/17/EC, which are
contracting authorities covered by Annexes 1 and 2 of the European
Union to Appendix I to the GPA, or public undertakings as defined in
Annex 3 of the European Union to Appendix I to the GPA, and which
provide or operate networks providing a service to the public in the field
of transport by railways

(b) Procurement of goods falling under CPV 3462 by procuring entities
whose procurement is covered by the Directive 2014/25/EU, which are
contracting authorities covered by Annexes 1 and 2 of the European
Union to Appendix I to the GPA, or public undertakings as defined in
Annex 3 of the European Union to Appendix I to the GPA, and which
provide or operate networks providing a service to the public in the field
of transport by urban railway, automated systems, tramway, trolley bus,
bus or cable

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1007

(c) Indicative lists of procuring entities and public undertakings 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) apply if the
value of the procurement is equal to or above the following thresholds:

(i) 400,000 SDR for procurement of goods and services

(ii) 5,000,000 SDR for procurement of construction services (CPC 51)

These commitments shall enter into force one year after the date of entry into
force of this Agreement, or on 6 July 2019, whichever date is the 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 Parliament
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|
|---|---|
|34941 Rails and accessories|349412 Track rails|
|34941 Rails and accessories|349413 Tramline|
|34941 Rails and accessories|349415 Crossheads|
|34941 Rails and accessories|349416 Crossovers|
|34941 Rails and accessories|349418 Railway points|
|34942 Signalling equipment|349421 Signal posts|
|34942 Signalling equipment|349422 Signalling boxes|
|34943 Train-monitoring system||
|34944 Points heating system|34944 Points heating system|
|34945 Track-alignment<br>machinery|34945 Track-alignment<br>machinery|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1008

|▼B|Col2|Col3|Col4|
|---|---|---|---|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349461 Railway-track<br>construction<br>materials|3494611 Rails||
|34946 Railway-track<br>construction<br>materials<br>and supplies|349461 Railway-track<br>construction<br>materials|3494612 Railway materials|34946121 Fishplates and sole<br>plates|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349461 Railway-track<br>construction<br>materials|3494612 Railway materials|34946122 Check rails|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494621 Current-conducting<br>rails||
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494622 Switch<br>blades,<br>crossing<br>frogs,<br>point<br>rods<br>and<br>crossing pieces|34946221 Switch blades|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494622 Switch<br>blades,<br>crossing<br>frogs,<br>point<br>rods<br>and<br>crossing pieces|34946222 Crossing frogs|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494622 Switch<br>blades,<br>crossing<br>frogs,<br>point<br>rods<br>and<br>crossing pieces|34946223 Point rods|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494622 Switch<br>blades,<br>crossing<br>frogs,<br>point<br>rods<br>and<br>crossing pieces|34946224 Crossing pieces|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494623 Rail clips, bedplates<br>and ties|34946231 Rail clips|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494623 Rail clips, bedplates<br>and ties|34946232 Bedplates and ties|
|34946 Railway-track<br>construction<br>materials<br>and supplies|349462 Railway-track<br>construction supplies|3494624 Chairs<br>and<br>chair<br>wedges|3494624 Chairs<br>and<br>chair<br>wedges|
|34947 Sleepers and parts of<br>sleepers|349471 Sleepers|349471 Sleepers|349471 Sleepers|
|34947 Sleepers and parts of<br>sleepers|349472 Parts of sleepers|349472 Parts of sleepers|349472 Parts of sleepers|

|CPV 3462 (Rolling|stock) comprises:|
|---|---|
|34621 Railway maintenance or<br>service<br>vehicles,<br>and<br>railway freight wagons|346211 Railway<br>freight<br>wagons|
|34621 Railway maintenance or<br>service<br>vehicles,<br>and<br>railway freight wagons|346212 Railway maintenance<br>or service vehicles|
|34622 Railway and tramway<br>passenger coaches, and<br>trolleybuses|346221 Tramway<br>passenger<br>coaches|
|34622 Railway and tramway<br>passenger coaches, and<br>trolleybuses|346222 Railway<br>passenger<br>coaches|
|34622 Railway and tramway<br>passenger coaches, and<br>trolleybuses|346223 Trolleybuses|
|34622 Railway and tramway<br>passenger coaches, and<br>trolleybuses|346224 Railway carriages|
|34622 Railway and tramway<br>passenger coaches, and<br>trolleybuses|346225 Luggage<br>vans and<br>special-purpose vans|

5. Services

Procurement of the following services, in addition to the services 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 — 01.02.2022 — 002.001 — 1009

— Food serving services and Beverage serving services (CPC 642, 643)

— Telecommunications related services (CPC 754)

— Photographic services (CPC 87501 to 87503, 87505, 87507, 87509)

— 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 European 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 covered 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 the 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 also 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 — 01.02.2022 — 002.001 — 1010

In addition to procurement by the entities listed in Japan's Annex 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 Annexes 4 to 6 to
Appendix I to the GPA by the local independent administrative
agencies. The thresholds for the procurement are as those set out 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 local
independent administrative agencies in this subparagraph, the
Government of Japan, in tandem with local governments, shall take
measures under the laws and regulations of Japan.

For the purpose of this subparagraph, ‘local independent administrative
agency’ means a local independent administrative agency which is
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 administrative
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 Disability

(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 — 01.02.2022 — 002.001 — 1011

(18) Tochigi Cancer Center

(19) Saitama Prefectural University

(20) Tokyo Metropolitan Geriatric Hospital and Institute of Gerontology

(21) Tokyo Metropolitan Industrial Technology Research Institute

(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 Fisheries, Osaka
Prefecture

(48) University of Hyogo

(49) Nara Medical University

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1012

(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 Culture

(79) Yokohama City University

(80) Kobe City Hospital Organization

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1013

(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 production,
transport or distribution of electricity by the sub-central government
entities listed in Japan's Annex 2 to Appendix I to the GPA and by
Kumamoto-shi shall be covered. The thresholds for the procurement
are those set out in Japan's Annex 2 to Appendix I to the GPA.

For reference purposes, the list of sub-central government entities who
produce, transport or distribute electricity as of 1 February 2018 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 — 01.02.2022 — 002.001 — 1014

(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 refer to all
prefectural governments entitled ‘To’, ‘Do’, ‘Fu’ and ‘Ken’, and 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 tendering by Core
Cities of Japan, suppliers of the European Union shall be accorded treatment
no less favorable than that accorded to locally established suppliers,
including, if and where such exist, access to any review procedures
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 supplier’ means a
supplier who is qualified with respect to the location of an establishment
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 those for the
entities listed in Japan's Annex 2 to Appendix I to the GPA, including
the Notes to that Annex, apply to procurement covered by this
paragraph. However, procurement of goods and services related to 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 construction
services (CPC 51).

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1015

(e) For the purpose of this paragraph, ‘supplier of the European 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 or
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 purpose 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 establishing
their policy plan to encourage local small and medium-sized enterprises
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 Appendix
I to the GPA other than architectural, engineering and other technical
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 services
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 International
Airport

(6) Pharmaceutical and Medical Devices Agency

Note to paragraph 3:

With regard to procurement of goods and services by the entities 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 — 01.02.2022 — 002.001 — 1016

Procurement of goods and services related to the operational safety 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 Japan's Annex 3 to
Appendix I to the GPA covered by Note 3.a. to that Annex (Hokkaido
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 of 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 2019, whichever
date is the later.

For the purpose of this paragraph, the thresholds for the procurement 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 goods and
services (other than construction services and architectural, engineering and
other technical services) by the five entities referred to in the first sentence of
this paragraph are 400,000 SDR.

5. Services

In addition to the services listed in Japan's Annex 5 to Appendix I to the
GPA, Chapter 10 applies to the following services, which are identified in
accordance with CPC:

(a) for procurement by entities listed in Japan's Annex 1 to Appendix 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 motion
picture and television industries

87507 Restoration, copying and retouching services of photography

87509 Other photographic services

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1017

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 Appendix 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 leisure
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 — 01.02.2022 — 002.001 — 1018

_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, presentation, labelling and
the protection of geographical indications of aromatised wine products and
repealing Council Regulation (EEC) No 1601/91

— Regulation (EU) No 1308/2013 of the European Parliament and of the
Council of 17 December 2013 establishing a common organisation of the
markets in agricultural products and repealing Council Regulations (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 of 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, presentation and
labelling of spirit drinks, the use of the names of spirit drinks in the pres­
entation and labelling of other foodstuffs, the protection of geographical
indications for spirit drinks, the use of ethyl alcohol and distillates of agri­
cultural origin in alcoholic beverages, and repealing Regulation (EC)
No 110/2008. ◄

PART 2

Laws and regulations of Japan

— The Act on Securing of Liquor Tax and on Liquor Business Associations
(Law No. 7 of 1953) and the Notice on Establishing Indication Standards
Concerning Geographical Indications for Liquor (National Tax Agency
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**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1019

_ANNEX 14-B_

LIST OF GEOGRAPHICAL INDICATIONS ( [1] )

PART 1

Geographical indications for agricultural products

SECTION A

The European Union ( [2] )

|Col1|AUSTRIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Steirischer Kren||Fruit, vegetables and cereals, fresh or<br>processed [horseradish]|
|Steirisches Kürbiskernöl||Oils and fats (butter, margarine, oil, etc.)<br>[pumpkin seed oil]|
|Tiroler Speck||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Vorarlberger Bergkäse|ファアアールベルガー・ベルクケーゼ|Cheese|

**▼B**

**▼M1**

|Col1|BELGIUM|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Beurre d'Ardenne||Oils and fats (butter, margarine, oil, etc.)<br>[butter]|
|Jambon d'Ardenne||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|

|Col1|BULGARIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Българско pозово масло<br>(Transliteration into latin<br>Alphabet:<br>Bulgarsko<br>rozovo maslo)|バルガルスコ・ロゾヴォ・マスロ|Essential oils|

( [1] ) Where a geographical indication is presented as follows: ‘Szegedi 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 and of
the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs.

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1020

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Странджански<br>манов<br>мед/Maнов<br>мед<br>от<br>Странджа (Transliteration<br>into<br>latin<br>Alphabet:<br>Strandzhanski<br>manov<br>med/Manov<br>med<br>ot<br>Strandzha)|ストランジャンスキ・マノフ・メッド/<br>マノフ・メッド・オット・ストランジャ|Other products of animal origin (eggs,<br>honey, various dairy products except butter,<br>etc.) [honey]|

**▼B**

|Col1|CROATIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Baranjski kulen|バラニュスキ・クレン|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Dalmatinski pršut|ダルマティンスキ・<br>プロシュート|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Drniški pršut|ドゥルニシュキ・プロシュート|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Međimursko<br>meso<br>`z<br>tiblice|メジムルスコ・メソ・<br>ズ・ティブリツェ|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Slavonski med|スラヴォンスキ・メド|Other products of animal origin (eggs,<br>honey, various dairy products except butter,<br>etc.) [honey]|

|Col1|CYPRUS|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Λουκούμι Γεροσκήπου<br>(Transliteration into Latin<br>alphabet:<br>Loukoumi<br>Geroskipou)||Bread, pastry, cakes, confectionery, biscuits<br>and other baker's wares [confectionery]|

|Col1|CZECH REPUBLIC|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Žatecký chmel||Other products of Annex I to the TFEU<br>(spices etc.) [hops]|

|Col1|DENMARK|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Danablu||<br>Cheeses [blue cheese]|

**▼B**

**▼M3**

- **B**

**▼M3**

- **B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1021

FRANCE

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Abondance ( 1 )|アボンダンス|Cheese|
|Brie de Meaux ( 2 )||Cheeses [soft cow milk cheese]|
|Camembert de<br>Normandie ( 3 )||Cheeses [soft cow milk cheese]|
|Canard à foie gras du<br>Sud-Ouest<br>(Chalosse,<br>Gascogne, Gers, Landes,<br>Périgord, Quercy)||Meat products (cooked, salted, smoked, etc.)<br>[duck meat and fresh liver]|
|Comté ( 1 )||Cheeses [hard cow milk cheese]|
|Emmental de Savoie ( 4 )||Cheeses [hard cow milk cheese]|
|Huile d’olive de la vallée<br>des Baux-de-Provence|ユイル・ドリーブ・ドゥ・ラ・ヴァレ・<br>デ・ボー・ドゥ・プロヴァンス|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Huile essentielle de lavande<br>de Haute-Provence / Essence<br>de<br>lavande<br>de<br>Haute-<br>Provence||Essential oils|
|Huîtres Marennes Oléron||Fresh fish, molluscs, and crustaceans and<br>products derived therefrom [non processed<br>molluscs /oysters]|
|Jambon de Bayonne||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|

_____________ ( [1] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [2] ) For greater certainty, the protection of the individual component ‘brie’ of the multi-component geographical indication ‘Brie de
Meaux’ is not sought.
( [3] ) For greater certainty, the protection of the individual component ‘camembert’ of the multi-component geographical indication
‘Camembert de Normandie’ is not sought.
( [4] ) For greater certainty, the protection of the individual component ‘emmental’ of the multi-component geographical indication
‘Emmental de Savoie’ is not sought.

**▼B**

**▼M3**

- **B**

**▼M3**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1022

**▼B**

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Pont-l’Évêque|ポン・レヴェック|Cheese|
|Pruneaux<br>d'Agen<br>/ <br>Pruneaux d'Agen mi-cuits||Fruit, vegetables and cereals, fresh or<br>processed [dried plums/prunes]|
|Reblochon / Reblochon de<br>Savoie||Cheeses [hard cow milk cheese]|
|Roquefort ( 1 )||Cheeses [blue sheep milk cheese]|
|Sel de Guérande/Fleur de<br>sel de Guérande|セル・ドゥ・ゲランド /<br>フルール・ドゥ・セル・<br>ドゥ・ゲランド|Salt|
|Beurre Charentes-Poitou/<br>Beurre<br>des<br>Charentes/<br>Beurre des Deux-Sèvres|ブール・シャラント・ポワトゥー /<br>ブール・デ・シャラント /<br>ブール・デ・ドゥー・セーヴル|Oils and fats (butter, margarine, oil, etc.)<br>[butter]|
|Laguiole|ライオル|Cheese|

GERMANY

**▼M3**

- **B**

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Dresdner<br>Christstollen/<br>Dresdner Stollen/Dresdner<br>Weihnachtsstollen|ドレスナー・クリストシュトレン /<br>ドレスナー・シュトレン /<br>ドレスナー・ヴァイナハツシュトレン|Bread, pastry, cakes, confectionery, biscuits<br>and other baker’s wares [cakes]|
|Hopfen aus der Hallertau||Other products of Annex I to the TFEU<br>(spices etc.) [hops]|
|Lübecker Marzipan||Bread, pastry, cakes, confectionery, biscuits<br>and other baker's wares [confectionery]|
|Nürnberger Bratwürste /<br>Nürnberger<br>Rostbrat­<br>würste ( 2 )||Meat products (cooked, salted, smoked, etc.)<br>[preparations from pork / sausage]|

_____________ ( [1] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [2] ) The protection of the geographical indication ‘Nürnberger Bratwürste / Nürnberger Rostbratwürste’ under this Agreement is sought
in respect of the compound geographical indication name and not in respect of individual terms.

**▼B**

**▼M3**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1023

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Nürnberger Lebkuchen||Bread, pastry, cakes, confectionery, biscuits<br>and other baker's wares [biscuits]|
|Spalt Spalter|シュパルト・ シュパルター|Other products of Annex I to the TFEU<br>(spices etc.) [hops]|
|Aachener Printen|アーヘナー・プリンテン|Bread, pastry, cakes, confectionery, biscuits<br>and other baker’s wares [biscuits]|

**▼B**

**▼M1**

**▼M3**

|Col1|GREECE|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Φέτα<br>(Transliteration into Latin<br>alphabet: Feta)||Cheeses [soft mixed milk cheese]|
|Ελιά Καλαμάτας<br>(Transliteration into Latin<br>Alphabet: Elia Kalamatas) ( 1 )||Fruit, vegetables and cereals, fresh or<br>processed [table olives]|
|Μαστίχα Χίου<br>(Transliteration into Latin<br>Alphabet:<br>Masticha<br>Chiou)||Natural gums and resins [natural gum]|
|Σητεία Λασιθίου Κρήτης<br>(Transliteration into Latin<br>alphabet: Sitia Lasithiou<br>Kritis)||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Καλαμάτα<br>(Transliteration into latin<br>Alphabet: Kalamata)|カラマタ|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Κασέρι<br>(Transliteration into latin<br>Alphabet: Kasseri)|カセリ|Cheese|
|Κεφαλογραβιέρα<br>(Transliteration into latin<br>Alphabet: Kefalograviera)|ケファログラヴィエラ|Cheese|
|Χανιά Κρήτης<br>(Transliteration into Latin<br>alphabet: Chania Kritis)|ハニア・クリティス|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|

_____________ ( [1] ) For greater certainty, varietal names containing or consisting of ‘Kalamata’ may continue to be used on similar goods, provided that
the consumer is not misled on the nature of such term or the precise origin of the good.

**▼B**

**▼M3**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1024

|Col1|HUNGARY|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Szegedi szalámi / Szegedi<br>téliszalámi||Meat products (cooked, salted, smoked, etc.)<br>[other cured meats/salamis]|

|Col1|ITALY|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Aceto<br>Balsamico<br>di<br>Modena||Other products of Annex I to the TFEU<br>(spices etc.) [wine vinegar]|
|Aceto<br>balsamico<br>trad­<br>izionale di Modena||Other products of Annex I to the TFEU<br>(spices etc.) [wine vinegar]|
|Asiago ( 1 )/ ( 2 )||Cheeses [hard cow milk cheese]|
|Bresaola della Valtellina||Meat products (cooked, salted, smoked, etc.)<br>[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<br>Alto<br>Adige<br>/ <br>Südtiroler Apfel||Fruit, vegetables and cereals, fresh or<br>processed [apples]|
|Monti Iblei|モンティ・イブレイ|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|

( [1] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [2] ) The existence of the prior use referred to in paragraph 1 of Article 14.29 of this geographical indication has been confirmed on
16 February 2018.
( [3] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [4] ) The existence of the prior use referred to in paragraph 1 of Article 14.29 of this geographical indication has been confirmed 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 confirmed on
16 February 2018.
( [6] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [7] ) The protection of the individual component ‘grana’ of the multi-component geographical indication ‘Grana Padano’ is not sought.

**▼B**

**▼M3**

- **B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1025

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Mortadella Bologna ( 1 )||Meat products (cooked, salted, smoked, etc.)<br>[preparations from pork/sausage]|
|Mozzarella<br>di<br>Bufala<br>Campana ( 2 )/ ( 3 )||Cheeses [soft buffalo milk cheese]|
|Parmigiano<br>Reggiano ( 4 )/ ( 5 )||Cheeses [hard cow milk cheese]|
|Pecorino Romano ( 6 )||Cheeses [hard sheep milk cheese]|
|Pecorino Sardo ( 7 )|ペコリーノ・サルド|Cheese|
|Prosciutto di Modena|プロシュット・ディ・モデナ|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Pecorino Toscano ( 8 )/ ( 9 )||Cheeses [hard sheep milk cheese]|
|Prosciutto di Parma ( 10 )||Meat products (cooked, salted, smoked, etc.)<br>[dry cured pork ham]|
|Prosciutto di San Daniele||Meat products (cooked, salted, smoked, etc.)<br>[dry cured pork ham]|
|Prosciutto Toscano||Meat products (cooked, salted, smoked, etc.)<br>[dry cured pork ham]|
|Provolone Valpadana ( 11 )||Cheeses [soft cow milk cheese]|

( [1] ) The protection of the geographical indication ‘Mortadella Bologna’ under this Agreement is sought in respect of the compound
geographical indication name and not in respect of individual terms.
( [2] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [3] ) For greater certainty, the protection of the components ‘mozzarella’ and ‘mozzarella di bufala’ of the multi-component geographical
indication ‘Mozzarella di Bufala Campana’ is not sought.
( [4] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [5] ) The provisions of Sub-Section 3 of Section B of Chapter 14 shall in no way prejudice the right of any person to use or to register in
Japan a trademark containing or consisting of the term ‘parmesan’ in respect of hard cheeses. This does not apply in respect of any
use that would mislead the public as to the geographical origin of the good.
( [6] ) The protection of the geographical indication ‘Pecorino Romano’ under this Agreement is sought in respect of the compound
geographical indication name and not in respect of individual terms.
( [7] ) The protection of the individual component ‘pecorino’ of the multi-component geographical indication ‘Pecorino Sardo’ is not
sought.
( [8] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [9] ) The protection of the individual component ‘pecorino’ of the multi-component geographical indication ‘Pecorino Toscano’ is not
sought.
( [10] ) Sub-Section 3 of Section B of Chapter 14 does not apply to the protection of this geographical indication, while it has been
registered by Japan in accordance with the law of Japan listed in Annex 14-A.
( [11] ) For greater certainty, the protection of the individual component ‘provolone’ of the multi-component geographical indication
‘Provolone Valpadana’ is not sought.

**▼B**

**▼M3**

- **B**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1026

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Salamini<br>italiani<br>alla<br>cacciatora|サラミーニ・イタリアーニ・アッラ・<br>カッチャトーラ|Meat products (cooked, salted, smoked, etc.)<br>[pork salami]|
|Speck<br>Alto<br>Adige/<br>Südtiroler<br>Markenspeck/<br>Südtiroler Speck|スペック・アルト・<br>アディジェ/スッドティローラー・<br>マルケンスペック /<br>スッドティローラー・スペック|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Taleggio ( 1 )||Cheeses [soft cow milk cheese]|
|Zampone Modena||Meat products (cooked, salted, smoked, etc.)<br>[preparations from pork]|
|Culatello di Zibello|クラテッロ・ディ・ジベッロ|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Toscano|トスカーノ|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|

**▼B**

|Col1|NETHERLANDS|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Edam Holland ( 2 )/ ( 3 )||Cheeses [hard cow milk cheese]|
|Gouda Holland ( 4 )/ ( 5 )||Cheeses [hard cow milk cheese]|

|Col1|PORTUGAL|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Pêra Rocha do Oeste ( 6 )||Fruit, vegetables and cereals, fresh or<br>processed [pears]|
|Queijo S. Jorge||Cheeses [hard cow milk cheese]|

_____________ ( [1] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [2] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [3] ) For greater certainty, the protection of the individual component ‘edam’ of the multi-component geographical indication ‘Edam
Holland’ is not sought.
( [4] ) Paragraph 5 of Article 14.25 applies to this geographical indication.
( [5] ) For greater certainty, the protection of the individual component ‘gouda’ of the multi-component geographical indication ‘Gouda
Holland’ is not sought.
( [6] ) For greater certainty, varietal names containing or consisting 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 precise origin of the good.

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1027

|Col1|ROMANIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Magiun de prune Topo­<br>loveni|マジュン・デ・プルネ・トポロヴェニ|Fruit, vegetables and cereals fresh or<br>processed [plum jam]|
|Salam de Sibiu|サラム・デ・シビウ|Meat products (cooked, salted, smoked, etc.)<br>[pork salami]|
|Telemea de Ibănești|テレメア・デ・イバネシュティ|Cheese|

|Col1|SLOVENIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Kranjska klobasa|クランスカ・クロバサ|Meat products (cooked, salted, smoked, etc.)<br>[pork sausage]|

**▼B**

**▼M3**

- **B**

|Col1|SPAIN|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Aceite del Bajo Aragón||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Aceite de Mallorca/Aceite<br>mallorquín/Oli<br>de<br>Mallorca/Oli mallorquí|アセイテ・デ・マヨルカ /<br>アセイテ・マヨルキン /<br>オリ・デ・マヨルカ /オリ・マヨルキ|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Antequera||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Azafrán de la Mancha||Other products of Annex I to the TFEU<br>(spices etc.) [saffron]|
|Baena||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Cítricos<br>Valencianos<br>/ <br>Cítrics Valencians ( 1 )||Fruit, vegetables and cereals, fresh or<br>processed [oranges, clementines, lemons]|
|Guijuelo||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Idiazabal||Cheeses [hard sheep milk cheese]|

_____________ ( [1] ) For greater certainty, varietal names containing or consisting of ‘Valencia’ may continue to be used on similar goods, provided that
the consumer is not misled on the nature of such term or the precise origin of the good.

**▼B**

**▼M3**

- **B**

**▼M3**

- **B**

**▼M3**

- **B**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1028

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Jabugo||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Jamón de Teruel / Paleta<br>de Teruel||Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Jamón de Trevélez|ハモン・デ・トレベレス|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Jijona||Bread, pastry, cakes, confectionery, biscuits<br>and other baker's wares [confectionery]|
|Los Pedroches|ロス・ペドロチェス|Meat products (cooked, salted, smoked, etc.)<br>[pork ham]|
|Mahón-Menorca||Cheeses [hard mixed milk cheese]|
|Montes de Toledo|モンテス・デ・トレド|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Pimentón de la Vera|ピメントン・デ・ラ・ベラ|Other products of Annex I to the TFEU<br>(spices etc.) [paprika]|
|Priego de Córdoba||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Queso Manchego ( 1 )||Cheeses [hard sheep milk cheese]|
|Sierra de Cazorla||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Sierra de Segura||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Sierra Mágina||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Siurana||Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|
|Turrón de Alicante||Bread, pastry, cakes, confectionery, biscuits<br>and other baker's wares [confectionery]|
|Estepa|エステパ|Oils and fats (butter, margarine, oil, etc.)<br>[olive oil]|

_____________ ( [1] ) Paragraph 5 of Article 14.25 applies to this geographical indication.

**▼M3**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1029

__________

**▼B**

SECTION B

|Col1|Japan ( 1 )|Col3|
|---|---|---|
|Name to be protected|Transcription into Latin alphabet (for<br>information purposes)|Category of good and short<br>description [in square brackets, for<br>information purpose]|
||Aomori Cassis|Fruit [black currant]|
||Tajima Gyu / Tajima Beef|Fresh Meat [beef]|
|/KOBE BEEF|Kobe Beef / Kobe Niku / Kobe<br>Gyu|Fresh Meat [beef]|
|/YUBARI MELON|Yubari Melon|Vegetables [melon]|
|/Traditional Authentic<br>YAME GYOKURO|Yame Dentou Hongyokuro|Beverages other than Alcoholic<br>Beverages [tea leaves]|
||Kagoshima<br>no<br>Tsubozukuri<br>Kurozu|Seasonings and Soups [black<br>vinegar]|
|/ <br>KUMAMOTO-IGUSA / KUMAMOTO-RUSH|Kumamoto Kensan Igusa|Other Products of Agricultural<br>Origin<br>(including<br>industrial<br>crops) [rush]|
||Tottori Sakyu Rakkyo / Fukube<br>Sakyu Rakkyo|Vegetables [raw scallion]|
||Miwa Somen|Processed<br>Grains<br>[uncooked<br>somen noodles]|
|/ICHIDA GAKI|Ichida Gaki|Processed Fruit [dried Japanese<br>persimmon]|
|/KAGAMARUIMO|Kaga Maruimo|Vegetables [Japanese yam]|
|/MISHIMA BAREISHO|Mishima Bareisho|Vegetables [potato]|
|/Shimonoseki Fuku|Shimonoseki Fuku|Fish [pufferfish and filefish]|
|/NOTO-SHIKA<br>KOROGAKI|Noto Shika Korogaki|Processed Fruit [dried Japanese<br>persimmon]|
|/TOKACHI<br>KAWANISHI NAGAIMO|Tokachi Kawanishi Nagaimo|Vegetables [Japanese yam]|
|/Jusankosan<br>Yamato Shijimi|Jusankosan Yamato Shijimi|Shellfish [freshwater clam]|
|/TURAJIMA GOBOU|Tsurajima Gobou|Vegetables [burdock]|

_____________ ( [1] ) Agricultural products listed in this Section are categorised under the Act on Protection of the Names of Specific Agricultural,
Forestry and Fishery Products and Foodstuffs (Law No. 84 of 2014) of Japan.

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1030

**▼B**

|Name to be protected|Transcription into Latin alphabet (for<br>information purposes)|Category of good and short<br>description [in square brackets, for<br>information purpose]|
|---|---|---|
|/TOKUSAN MATSUSAKA<br>USHI|Tokusan Matsusaka Ushi|Fresh Meat [beef]|
|/YONEZAWAGYU|Yonezawa Gyu|Fresh Meat [beef]|
|**►M1** __________ ◄|Nishio no Matcha|Beverages other than Alcohol<br>Beverages [green powdered tea]|
|/MAESAWA BEEF|Maesawa Gyu|Fresh Meat [beef]|
||Kurosaki Chamame|Vegetables<br>[edamame<br>(green<br>soybean)]|
|/HIGASHINE<br>CHERRY|Higashine Sakuranbo|Fruit [cherry]|
|/MIYAGI SALMON|Miyagi Salmon|Fish [coho salmon]|
||Odate Tonburi|Processed Vegetables [processed<br>kochia seeds ]|
||Oita Kabosu|Fruit [Kabosu (citrus)]|
||Sunki|Processed<br>Vegetables<br>[pickled<br>leaves of red turnip]|
||Tagonoura Shirasu|Fish [whitebait]|
||Manganji Amatou|Vegetables [green pepper]|
||Iinuma Kuri|Fruit [chestnut]|
||Kisyu Kinzanji Miso|Seasonings<br>and<br>Soups<br>[miso<br>paste]|
||Mitou Gobou|Vegetables [burdock]|
||Kitou Yuzu|Fruit [Yuzu (citrus)]|
||Kamisho Satoimo|Vegetables [taro]|
||Ryukyu Moromisu|Beverages other than Alcohol<br>Beverages [rice malt vinegar]|
||Wakasaobama Kodai Sasazuke|Processed Fish [preserved sea<br>bream]|
||Sakurajima Komikan|Fruit [mandarin (citrus)]|
||Iwatenodamura Araumi Hotate|Shellfish [scallop]|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1031

**▼B**

**▼M1**

|Name to be protected|Transcription into Latin alphabet (for<br>information purposes)|Category of good and short<br>description [in square brackets, for<br>information purpose]|
|---|---|---|
||Okuhida Yamanomura Kanboshi<br>Daikon|Processed<br>Vegetables<br>[dried<br>radish]|
||Hatcho Miso|Seasonings<br>and<br>Soups<br>[miso<br>paste]|
||Dojo Hachiya Gaki|Processed Fruit [dried Japanese<br>persimmon]|
|/Lake<br>Ogawara Brackish Water Clam|Ogawarako-san Yamato Shijimi|Shellfish [freshwater clam]|
|/NYUZEN<br>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]|
|水戸の柔甘ねぎ|Mito no Yawaraka Negi|Agricultural<br>product<br>[green<br>onion]|
|松館しぼり大根|Matsudate Shibori Daikon|Agricultural<br>product<br>[Japanese<br>white radish (daikon)]|
|対州そば|Taisyu Soba|Agricultural product [buckwheat]<br>Processed<br>agricultural<br>product<br>[buckwheat flour]|
|山形セルリー/<br>Yamagata Celery|Yamagata Celery|Agricultural product [celery]|
|南郷トマト|Nango Tomato|Agricultural product [tomato]|
|ヤマダイかんしょ /<br>かんしょ|Yamadai Kansho|Agricultural<br>product<br>[sweet<br>potato]|
|岩出山凍り豆腐/<br>岩出山名産凍り豆腐|Iwadeyama Koridofu/<br>Iwadeyama Meisan Koridofu|Processed<br>agricultural<br>product<br>[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/<br>Futago Imonoko|Agricultural product [taro]|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1032

**▼M1**

**▼M3**

|Name to be protected|Transcription into Latin alphabet (for<br>information purposes)|Category of good and short<br>description [in square brackets, for<br>information purpose]|
|---|---|---|
|越前がに/越前かに|Echizen Gani/Echizen Kani|Marine product [snow crab]<br>Processed marine product [boiled<br>snow crab]|
|大山ブロッコリー/<br>Daisen Broccoli|Daisen Broccoli|Agricultural product [broccoli]|
|奥久慈しゃも/<br>Okukuji Shamo Chicken|Okukuji Shamo|Fresh meat [chicken, offal meat]|
|こおげ花御所柿/<br>Koge Hanagoshogaki|Koge Hanagoshogaki|Agricultural<br>product<br>[Japanese<br>persimmon]|
|菊池水田ごぼう/<br>Kikuchi Suiden Gobo|Kikuchi Suiden Gobo|Agricultural product [burdock]|
|つるたスチューベン /<br>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/<br>Tokyo Shamo|Tokyo Shamo|Fresh meat [chicken, offal meat]|
|佐用もち大豆/<br>Sayo Mochidaizu|Sayo Mochidaizu|Agricultural product<br>[soy beans]|
|いぶりがっこ/Iburigakko|Iburigakko|Processed<br>agricultural<br>product<br>[pickles]|
|大栄西瓜/Daiei Suika|Daiei Suika|Agricultural product [watermelon]|
|津南の雪下にんじん/<br>Tsunan no Yukishita Ninjin|Tsunan no Yukishita Ninjin|Agricultural product [carrot]|
|善通寺産四角スイカ/Zentsujisan<br>Shikakusuika|Zentsujisan Shikakusuika|Agricultural product [watermelon]|
|比婆牛/Hiba Gyu|Hiba Gyu|Fresh meat [beef]|
|伊吹そば/Ibuki<br>Soba/伊吹在来そば/Ibuki<br>Zairaisoba|Ibuki Soba/Ibuki Zairaisoba|Agricultural product [buckwheat]|
|東出雲の<br>ほし柿/Higashiizumo no<br>Maruhata Hoshigaki/Higashiizumo no<br>Maruhata Hoshikaki|Higashiizumo<br>no<br>Maruhata<br>Hoshigaki|Processed<br>agricultural<br>product<br>[dried Japanese persimmon]|
|江戸崎かぼちゃ/江戸崎カボチャ/<br>江戸崎南瓜|Edosaki Kabocha|Agricultural product [squash]|
|吉川ナス/Yoshikawa Nasu/Yoshikawa<br>Eggplant|Yoshikawa Nasu|Agricultural product [eggplant]|
|新里ねぎ/NISSATO GREEN ONION|Nissato Negi|Agricultural<br>product<br>[green<br>onion]|
|ひばり野オクラ|Hibarino Okra|Agricultural product [okra]|

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1033

**▼M3**

- **B**

|Name to be protected|Transcription into Latin alphabet (for<br>information purposes)|Category of good and short<br>description [in square brackets, for<br>information purpose]|
|---|---|---|
|今金男しゃく/Imakane Danshaku|Imakane Danshaku|Agricultural product [potato]|
|田浦銀太刀/Tanoura Gindachi|Tanoura Gindachi|Marine product [cutlass fish]|
|大野あさり/Ono Asari|Ono Asari|Marine product [clam]|
|大鰐温泉もやし/Owanionsen Moyashi|Owanionsen Moyashi|Agricultural<br>product<br>[bean<br>sprouts]|
|檜山海参/Hiyama Haishen|Hiyama Haishen|Processed marine product [dried<br>sea cucumber]|
|大竹いちじく/Otake Ichijiku|Otake Ichijiku|Agricultural product [fig]|
|八代特産晩白柚/Yatsushiro Tokusan<br>Banpeiyu|Yatsushiro Tokusan Banpeiyu|Agricultural product [pomelo]|
|八代生姜/Yatsushiro<br>Shoga/Yatsushiro<br>Ginger|Yatsushiro Shoga|Agricultural product [ginger]|
|物部ゆず/Monobe Yuzu|Monobe Yuzu|Agricultural<br>product<br>[Yuzu<br>(citrus)]|
|福山のくわい/Fukuyama no Kuwai|Fukuyama no Kuwai|Agricultural product [arrowhead]|
|富山干柿/Toyama Hoshigaki|Toyama Hoshigaki|Processed<br>agricultural<br>product<br>[dried Japanese persimmon]|
|山形ラ・フランス/Yamagata La France|Yamagata La France|Agricultural product [pear]|
|徳地やまのいも/Tokuji Yamanoimo|Tokuji Yamanoimo|Agricultural<br>product<br>[Japanese<br>yam]|
|網走湖産しじみ貝/Abashirikosan Shijimigai|Abashirikosan Shijimigai|Marine product [freshwater clam]|
|えらぶゆり/ERABU LILY/Erabu Yuri|Erabu Yuri|Plants for ornamental purposes<br>[lily]|
|西浦みかん寿太郎/Nishiura Mikan Jutaro|Nishiura Mikan Jutaro|Agricultural product [mandarin<br>(citrus)]|
|河北せり/Kahoku Dropwort/Kahoku Seri|Kahoku Seri|Agricultural product [dropwort]|
|清水森ナンバ/Shimizumori<br>Red<br>Pepper/<br>Shimizumori<br>Green<br>Pepper/Shimizumori<br>Namba|Shimizumori Namba|Agricultural product [pepper]<br>Seasonings [pepper]|
|甲子柿/KASSHI<br>GAKI/KASSHI<br>KAKI/<br>KASSHI PERSIMMON|Kasshi Gaki/Kasshi Kaki|Agricultural<br>product<br>[Japanese<br>persimmon]|

( [1] ) For greater certainty, varietal names containing or consisting of ‘Steuben’ may continue to be used on similar goods, provided that
the consumer is not misled on the nature of such term or the precise origin of the good.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1034

PART 2

Geographical indications for wine, spirits and other alcoholic beverages

SECTION A

The European Union ( [1] )

|Col1|AUSTRIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Inländerrum||Spirits|
|Jägertee / Jagertee /<br>Jagatee||Spirits|
|Korn / Kornbrand ( 2 )||Spirits|

|Col1|BELGIUM|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Genièvre / Jenever /<br>Genever ( 3 )||Spirits|
|Korn / Kornbrand ( 4 )||Spirits|

|Col1|BULGARIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Тракийска низина<br>(Transliteration into Latin<br>Alphabet: Trakijska nizina)||Wine|
|Дунавска равнина<br>(Transliteration into Latin<br>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 Council of
21 November 2012 on quality schemes for agricultural products and foodstuffs, Regulation (EU) No 1308/2013 of the European Parliament
and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing 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 drinks, the use of
the names of spirit drinks in the presentation and labelling of other foodstuffs, the protection of geographical indications for 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, presentation,
labelling and the protection of geographical indications of aromatised wine products and repealing Council Regulation (EEC) No 1601/91.
( [2] ) Product of Austria, Belgium (German-Speaking Community) or Germany.
( [3] ) Product of Belgium, Germany, France or the Netherlands.
( [4] ) Product of Austria, Belgium (German-Speaking Community) or Germany.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1035

**▼M1**

**▼B**

|Col1|CYPRUS|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Ζιβανία / Τζιβανία /<br>Ζιβάνα / Zivania||Spirits|
|Κουμανδαρία<br>(Transliteration into<br>Latin<br>alphabet:<br>Commandaria)||Wine|
|Ούζο / Ouzo ( 1 )||Spirits|

|Col1|CZECH REPUBLIC|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Budějovické pivo||Beers|
|Budějovický<br>měšťanský var||Beers|
|České pivo||Beers|
|Českobudějovické<br>pivo||Beers|

|Col1|ESTONIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Estonian vodka|エストニアン・ウォッカ|Spirits|

|Col1|FINLAND|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Suomalainen<br>Marjalikööri<br>/ <br>Suomalainen Hedel­<br>mälikööri / Finsk<br>Bärlikör<br>/ <br>Finsk<br>Fruktlikör / Finnish<br>berry<br>liqueur<br>/ <br>Finnish fruit liqueur||Spirits|

_____________ ( [1] ) Product of Cyprus or Greece.

**▼B**

**▼M3**

- **B**

**▼M3**

- **B**

|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Suomalainen Vodka<br>/ Finsk Vodka /<br>Vodka of Finland||Spirits|

|Col1|FRANCE|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Alsace<br>/ <br>Vin<br>d'Alsace||Wine|
|Armagnac||Spirits|
|Beaujolais||Wine|
|Bergerac||Wine|
|Bordeaux||Wine|
|Bordeaux supérieur|ボルドー・シュペリウール|Wine|
|Bourgogne||Wine|
|Calvados ( 1 )||Spirits|
|Chablis||Wine|
|Champagne||Wine|
|Châteauneuf-du-<br>Pape||Wine|
|Cognac / Eau-de-vie<br>de<br>Cognac<br>/ <br>Eau-de-vie<br>des<br>Charentes ( 2 )||Spirits|
|Corbières||Wine|
|Côtes de Bordeaux|コート・ド・ボルドー|Wine|
|Coteaux du Lang-<br>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 confirmed 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 confirmed on
16 February 2018.

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1036

**▼B**

**▼M3**

- **B**

**▼M3**

- **B**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1037

|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|---|---|---|
|Côtes du Rhône||Wine|
|Côtes du Roussillon||Wine|
|Crémant d’Alsace|クレマン・ダルザス|Wine|
|Genièvre / Jenever /<br>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 Martini­<br>que||Spirits|
|Saint-Emilion||Wine|
|Saint-Emilion<br>Grand Cru|サンテミリオン・グラン・クリュ|Wine|
|Saint-Estèphe|サン・テステフ|Wine|
|Saint-Julien||Wine|
|Sancerre||Wine|
|Saumur||Wine|
|Sauternes ( 2 )||Wine|
|Val de Loire||Wine|
|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 exception provided by paragraph 4 of Article 24 of the TRIPS Agreement as
referred to in paragraph 2 of Article 14.29.

**▼B**

**▼M3**

- **B**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1038

|Col1|GERMANY|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Bayerisches Bier||Beers|
|Franken||Wine|
|Genièvre / Jenever /<br>Genever ( 1 )||Spirits|
|Korn<br>/ <br>Kornb­<br>rand ( 2 )||Spirits|
|Landwein Rhein|ラントワイン・ライン|Wine|
|Mittelrhein||Wine|
|Mosel||Wine|
|Münchener Bier ( 3 )||Beers|
|Rheingau||Wine|
|Rheinhessen||Wine|
|Pfalz|ファルツ|Wine|

**▼B**

|Col1|GREECE|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Ρετσίνα Αττικής<br>(Transliteration into Latin<br>Alphabet: Retsina Attikis)||Wine|
|Σάμος<br>(Transliteration into Latin<br>alphabet: Samos)||Wine|

_____________ ( [1] ) Product of Belgium, Germany, France or the Netherlands.
( [2] ) Product of Austria, Belgium (German-Speaking Community) or Germany.
( [3] ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirmed on
16 February 2018.

**▼B**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1039

|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|---|---|---|
|Ούζο / Ouzo ( 1 )||Spirits|

|Col1|HUNGARY|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Békési<br>Szil­<br>vapálinka||Spirits|
|Gönci<br>Barack­<br>pálinka||Spirits|
|Kecskeméti Barack­<br>pálinka||Spirits|
|Szabolcsi<br>Alma­<br>pálinka||Spirits|
|Szatmári<br>Szil­<br>vapálinka||Spirits|
|Törkölypálinka||Spirits|
|Újfehértói<br>meggy­<br>pálinka||Spirits|
|Tokaj / Tokaji||Wine|

|Col1|IRELAND|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Irish Cream||Spirits|
|Irish<br>Whiskey<br>/ <br>Uisce<br>Beatha<br>Eireannach / Irish<br>Whisky||Spirits|
|Irish<br>Poteen/Irish<br>Poitín|アイリッシュポティーン /<br>アイリッシュポッチーン|Spirits|

_____________ ( [1] ) Product of Cyprus or Greece.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1040

|Col1|ITALY|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Asti||Wine|
|Barbaresco||Wine|
|Bardolino||Wine|
|Bardolino Superiore||Wine|
|Barolo||Wine|
|Bolgheri / Bolgheri<br>Sassicaia||Wine|
|Brachetto d'Acqui /<br>Acqui||Wine|
|Brunello di Monta-<br>lcino||Wine|
|Campania||Wine|
|Chianti||Wine|
|Chianti Classico||Wine|
|Conegliano - Pros-<br>ecco / Conegliano<br>Valdobbiadene<br>- <br>Prosecco / Valdob-<br>biadene - Prosecco||Wine|
|Dolcetto d'Alba||Wine|
|Franciacorta||Wine|
|Grappa ( 1 )||Spirits|
|Lambrusco<br>di<br>Sorbara||Wine|

_____________ ( [1] ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirmed on
16 February 2018.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1041

|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|---|---|---|
|Lambrusco<br>Gras­<br>parossa di Castel­<br>vetro||Wine|
|Marsala||Wine|
|Montepulciano<br>d'Abruzzo||Wine|
|Prosecco||Wine|
|Sicilia||Wine|
|Soave||Wine|
|Toscana / Toscano||Wine|
|Valpolicella||Wine|
|Vernaccia di San<br>Gimignano||Wine|
|Vino<br>Nobile<br>di<br>Montepulciano||Wine|

|Col1|LITHUANIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Originali lietuviška<br>degtinė / Original<br>Lithuanian vodka||Spirits|

|Col1|NETHERLANDS|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Genièvre / Jenever /<br>Genever ( 1 )||Spirits|

_____________ ( [1] ) Product of Belgium, Germany, France or the Netherlands.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1042

|Col1|POLAND|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Polska<br>Wódka<br>/ <br>Polish vodka||Spirits|
|Herbal vodka from<br>the North Podlasie<br>Lowland aromatised<br>with an extract of<br>bison<br>grass<br>/ <br>Wódka ziołowa z<br>Niziny<br>Północno­<br>podlaskiej aromaty­<br>zowana ekstraktem<br>z trawy żubrowej||Spirits|

|Col1|PORTUGAL|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Alentejo||Wine|
|Bairrada||Wine|
|Dão||Wine|
|Douro||Wine|
|Lisboa||Wine|
|Madeira / Vinho da<br>Madeira / Vin de<br>Madère / Madère /<br>Madera / Madeira<br>Wijn<br>/ <br>Vino<br>di<br>Madera / Madeira<br>Wein<br>/ <br>Madeira<br>Wine||Wine|
|Oporto / Port / Port<br>Wine<br>/ <br>Porto<br>/ <br>Portvin / Portwein /<br>Portwijn / vin de<br>Porto / vinho do<br>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 confirmed on
16 February 2018. Some of the prior use of this geographical indication 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**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1043

|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|---|---|---|
|Tejo||Wine|
|Vinho Verde||Wine|

|Col1|ROMANIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
|Cotești||Wine|
|Cotnari||Wine|
|Dealu Mare||Wine|
|Murfatlar||Wine|
|Odobești||Wine|
|Panciu||Wine|
|Recaș||Wine|

|Col1|SLOVAKIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Vinohradnícka<br>oblasť Tokaj||Wine|

|Col1|SLOVENIA|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Vipavska dolina||Wine|
|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**

**▼M3**

- **B**

|Col1|SPAIN|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Alicante||Wine|
|Almansa|アルマンサ|Wine|
|Bierzo||Wine|

**▼B**

**▼M3**

- **B**

**▼M3**

**▼M1**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1044

|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|---|---|---|
|Brandy de Jerez||Spirits|
|Calatayud|カラタユド|Wine|
|Campo de Borja|カンポ・デ・ボルハ|Wine|
|Castilla|カスティーリャ|Wine|
|Cataluña||Wine|
|Cava||Wine|
|Empordà||Wine|
|Jerez<br>/ <br>Xérès<br>/Sherry||Wine|
|Jumilla||Wine|
|La Mancha||Wine|
|Málaga||Wine|
|Manzanilla-Sanlúcar<br>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|
|Yecla|イエクラ|Wine|
|Cariñena|カリニェナ|Wine|

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1045

|Col1|SWEDEN|Col3|
|---|---|---|
|Name to be protected|Transcription into Japanese (for information purposes)|Category of good and short description [in<br>square brackets, for information purpose]|
|Svensk<br>Vodka<br>/ <br>Swedish Vodka||Spirits|

**▼M3**

__________

**▼B**

SECTION B

**▼M1**

**▼M3**

|Col1|Japan ( 1 )|Col3|
|---|---|---|
|Name to be protected|Transcription into Latin alphabet (for information<br>purposes)|Category of good and short description [in square<br>brackets, for information purpose]|
||Iki|Spirits|
||Kuma|Spirits|
||Ryukyu|Spirits|
||Satsuma|Spirits|
||Hakusan|Seishu (Sake)|
||Yamanashi|Wine|
|(Translation into English:<br>Japanese Sake)|Nihonshu|Seishu (Sake)|
||Yamagata|Seishu (Sake)|
|北海道|Hokkaido|Wine|
|灘五郷|Nadagogo|Seishu (Sake)|
|はりま|Harima|Seishu (Sake)|
|三重|Mie|Seishu (Sake)|
|和歌山梅酒|Wakayama Umeshu|Other kinds of liquor|
|利根沼田|Tone Numata|Seishu (Sake)|
|萩|Hagi|Seishu (Sake)|
|山梨|Yamanashi|Seishu (Sake)|

_____________ ( [1] ) Goods listed in this Section are categorised under the Act on Securing of Liquor Tax and on Liquor Business Associations (Law
No. 7 of 1953) and the Notice on Establishing Indication Standards Concerning Geographical Indications for Liquor (National Tax
Agency Notice No. 19 of 2015) issued under the Act.

**▼B**

02018A1227(01) — EN — 01.02.2022 — 002.001 — 1046

_ANNEX 23_

JOINT DECLARATION

The European Union recalls the obligations of third countries that have estab­
lished a customs union with the European Union to align their trade regimes to
that of the European Union and, for some of them, to conclude preferential
agreements with countries that have entered into preferential agreements with
the European Union.

In this context, the Parties note that Japan has already started negotiations with
one of those countries which have established a customs union with the European
Union and whose products do not benefit from the tariff concessions under this
Agreement, with a view to concluding a bilateral agreement establishing a free
trade area in accordance with Article XXIV of GATT 1994.

The European Union invites Japan to conclude negotiations as soon as possible
with a view to having the above mentioned preferential agreements enter into
force as soon as possible after the entry into force of this Agreement.