Tariff Item
Number

Description

MFN
Rate

GSP
Rate

Live fish:

0301.10

Ornamental fish:

Other ornamental fish than carp and gold-fish

1.7%

Free

Fish, dried, salted or in brine; smoked fish,whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:

0305.20

Livers and roes, dried, smoked, salted or in brine:

Other livers and roes than hard roes of Nishin (Clupea spp.), hard roes of Tara (Gadus spp., Theragra spp. and Merlucciusspp.) and hard roes of Salmonidae

2.8%

Free

Crustaceans, whether in shell or not, live,fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled,frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:

Not frozen:

0306.21

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):

2 other than live, fresh or chilled

5%

4%

0306.22

Lobsters (Homarus spp.):

2 other than live, fresh or chilled

5%

4%

0306.23

Shrimps and prawns:

2 other than live, fresh or chilled

5%

4%

0306.29

Other:

2 Ebi other than live, fresh or chilled

5%

4%

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans,fit for human consumption:

Octopus (Octopus spp.):

0307.51

Live, fresh or chilled

7%

5%

0307.59

Other than live, fresh or chilled ones:

1 Frozen

7%

5%

Other than oysters, scallops, mussels,cuttle fish, Octopus and snails (excluding sea snails):

0307.99

Other than live, fresh or chilled ones:

2 Dried, salted or in brine:

(4) Other molluscs and aquatic invertebrates:

Hard clam, dried

10%

9%

0410.00

Edible products of animal origin, not elsewhere specified or included:

1 Salanganes' nests

1.5%

Free

0509.00

Natural sponges of animal origin:

Less than 3,600 yen/kg in value for customs duty

3.5%

Free

0510.00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved:

2 Other than musk and gall stone

3%

Free

Animal products not elsewhere specified or included; dead animals of Chapter l or 3, unfit for human consumption:

Other than bovine semen:

0511.91

Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:

2 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3, excluding fish waste,fertile fish eggs for hatching and artemia salina's eggs

1.7%

Free

0511.99

Other than products of fish or crustaceans,molluscs or other aquatic invertebrates;dead animals of Chapter 3:

2 Other animal products than silk-worm eggs, animal semen, tendons and sinews, parings and similar waste of raw hides and skins, and dried animal blood

1.5%

Free

Foliage, branches and other parts of plants,without flowers or flower buds, and grasses,mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,impregnated or otherwise prepared:

0604.10

Mosses and lichens:

3%

Free

0604.91

Fresh

3%

Free

0604.99

Dried, dyed, bleached, impregnated or otherwise prepared

3%

Free

Carrots, turnips, salad beetroot, salsify, celeriac,radishes and similar edible roots, fresh or chilled:

0706.90

Other than carrots and turnips:

Burdock

2.5%

Free

Other vegetables, fresh or chilled:

Mushrooms and truffles:

0709.51

Mushrooms:

3%

Free

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:

0712.90

Other vegetables; mixtures of vegetables:

Potatoes whether or not cut or sliced but not further prepared

12.8%

10%

Bamboo shoots

9%

7.5%

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:

Coconuts:

0801.11

Desiccated (Coconuts)

3%

Free

0801.19

Other (Coconuts)

3%

Free

Brazil nuts:

0801.21

In shell

3%

Free

0801.22

Shelled

3%

Free

Other nuts, fresh or dried, whether or not shelled or peeled:

Hazelnuts or filberts (Corylus spp.):

0802.21

Hazelnuts or filberts (Corylus spp.),in shell

6%

Free

0802.22

Hazelnuts or filberts (Corylus spp.),shelled

6%

Free

0802.90

Other:

2 Macadamia nuts, fresh or dried

5%

3%

0803.00

Bananas, including plantains, fresh or dried:

1 Fresh bananas:
(1) If imported during the period from 1st April to 30th September

20%

10%

(2) If imported during the period from 1st October to 3lst March

25%

20%

2 Dried bananas

3%

Free

Dates, figs, pineapples, avocados, guavas,mangoes and mangosteens, fresh or dried:

0804.20

Figs:

Dried figs

6%

5%

0804.40

Avocados:

Dried avocados(Avocados)

3%

Free

0804.50

Guavas, mangoes and mangosteens

3%

Free

Other fruit, fresh:

0810.90

Other:

Durians, rambutan, passionfruit, litchi and carambola (star-fruit)

5%

2.5%

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

0811.90

Other than strawberries, raspberries,blackberries, mulberries, loganberries,black, white or red currants and gooseberries:

2 Not containing added sugar:

(2) Papayas, pawpaws, avocados, guavas, durians,bilimbis, champeder, jackfruit, bread-fruit,rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi
(4) Other:

7.2%

3.6%

Camucamu

12%

3.6%

Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:

0812.90

Other:
Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit,bread-fruit, rambutan, rose-apple jambo,jambosa diamboo-kaget, chicomamey,cherimoya, kehapi, sugar-apples,mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens,soursop and litchi

12%

10%

Fruit and nuts Fruit, dried, other than that of headings Nos. 08.0l to 08.06; mixtures of nuts or dried fruits of Chapter 8:

0813.40

Other fruit:

Dried kehapi

9%

7.5%

Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes containing coffee in any proportion:

Coffee, roasted:

0901.21

Not decaffeinated

12%

l0%

0901.22

Decaffeinated

12%

l0%

0901.90

Other than coffee:

12%

Free

Tea, whether or not flavoured:

0902.40

Other black tea (fermented) and other partly fermented tea:

2 Other than waste, unfit for beverage:
Black tea

3%

2.5%

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta:

Pepper:

0904.11

Neither crushed nor ground:

1 Put up in containers for retail sale

3%

Free

0904.12

Crushed or ground:

1 Put up in containers for retail sale

3%

Free

0904.20

Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:

1 Put up in containers for retail sale

6%

Free

0907.00

Cloves (whole fruit, cloves and stems):

1 Put up in containers for retail sale

3.6%

Free

09.08

Nutmeg, mace and cardamoms:

0908.10

Nutmeg:

1 Put up in containers for retail sale

3.6%

Free

0908.20

Mace:

1 Put up in containers for retail sale

3.6%

Free

0908.30

Cardamoms:

1 Put up in containers for retail sale

3.6%

Free

09.09

Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper berries:

0909.10

Seeds of anise or badian:

1 Put up in containers for retail sale
2 Not put up in containers for retail sale:

6%

Free

(2) Crushed or ground

3%

Free

0909.20

Seeds of coriander:

1 Put up in containers for retail sale
2 Not put up in containers for retail sale:

6%

Free

(2) Crushed or ground

3%

Free

0909.30

Seeds of cumin:

1 Put up in containers for retail sale
2 Not put up in containers for retail sale:

6%

Free

(2) Crushed or ground

3%

Free

0909.40

Seeds of caraway:

1 Put up in containers for retail sale
2 Not put up in containers for retail sale:

6%

Free

(2) Crushed or ground

3%

Free

0909.50

Seeds of funnel; juniper berries:

1 Put up in containers for retail sale
2 Not put up in containers for retail sale:

6%

Free

(2) Crushed or ground

3%

Free

09.10

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:

0910.10

Ginger:

2 Not provisionally preserved in brine, in sulphur
water or in other preservative solutions:

(1) Put up in containers for retail sale
(2) Not put up in containers for retail sale

5%
2.5%

Free
Free

0910.20

Saffron:

1 Put up in containers for retail sale

3.6%

Free

0910.30

Turmeric (curcuma):

1 Put up in containers for retail sale

3.6%

Free

0910.40

Thyme; bay leaves:

1 Put up in containers for retail sale

3.6%

Free

Other spices than ginger, saffron, turmeric (curcuma), thyme, bay leaves and curry:

0910.91

Mixtures referred to in Note 1(b)* to Chapter 9:

1 Put up in containers for retail sale

3.6%

Free

0910.99

Other:

1 Put up in containers for retail sale

3.6%

Free

11.03

Cereal groats, meal and pellets:

Groats and meal:

1103.12

Groats and meal of oats

12%

10%

Pellets:

1103.29

Of other cereals than of wheat:

1 Pellets of oats

12%

10%

11.04

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No.10.06; germ of cereals, whole, rolled, flaked or ground:

Rolled or flaked grains:

1104.12

Rolled or flaked grains of oats