| section 01 | Live animals; animal products |
| chapter 04 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| 04.02 | Milk and cream, concentrated or containing added sugar or other sweetening matter: |
| In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %: |
| 0402.21 | Not containing added sugar or other sweetening matter: |
| 1 Of a fat content, by weight, exceeding 5 %: |
| (1) Of a fat content, by weight, not exceeding 30 %: ⓆⓋ |
| －Other: |
| －－Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law: |
| －－－Provided for in the tariff items set out in TWQ-JP12 in paragraph 12 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-24 in paragraph 25 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA |
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