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section 01 Live animals; animal products note

chapter 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included note

No.	Stat. Code No.	N A C C S	Description	Tariff rate					Tariff rate (EPA)																					Tariff rate (Japan-US Trade Agreement)	Unit
No.	Stat. Code No.	N A C C S	Description	General	Temporary	WTO	GSP	LDC	Singapore	Mexico	Malaysia	Chile	Thailand	Indonesia	Brunei	ASEAN	Philippines	Switzerland	Viet Nam	India	Peru	Australia	Mongolia	CPTPP	EU	UK	ASEAN Australia New Zealand (RCEP)	China (RCEP)	Korea (RCEP)	Tariff rate (Japan-US Trade Agreement)	I	II
04.01			Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
0401.10			Of a fat content, by weight, not exceeding 1 %:
			1 Sterilized, frozen or treated appropriate to preserve: ⓆⓋ	25%+63yen/kg				Free
	110	5	－Concerning milk and cream in this subheading 1, 0401.20-1, 0401.40-1 and 0401.50-1-(1), (2), buttermilk etc. in 0403.20-1 and 0403.90-1-(1)-[2], (2)-[2] and (3)-[2], products consisting of natural milk constituents in 0404.90-1-(1)-[1], [2], (2)-[1], [2], (3)-[1], *[2], edible preparations containing cocoa in 1806.20-1-(1), 1806.90-2-(1)-A, edible preparations in 1901.10-1-(1), (2), 1901.20-1-(1)-A, B and 1901.90-1-(1)-A, B, preparations with a basis of coffee etc. in 2101.12-2-(1)-A, B and 2101.20-2-(1)-A, B, edible preparations in 2106.10-1 and 2106.90-1-(1), (2), for the quantity (quota) stipulated by a Cabinet Order on the basis of 133,940 ton, evaluated as whole milk by means stipulated by a Cabinet Order, in consideration of imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of other milk products" in this heading, heading 04.03, 04.04, 18.06, 19.01, 21.01 and 21.06		25%	(25%)																		7.5%	12.5%	12.5%						KG
	190	†	－Other			21.3%+54yen/kg																		21.3%+54yen/kg								KG
	200	4	2 Other	25%		21.3%		Free								21.3%								5.8%	5.8%	5.8%	21.3%					KG
0401.20			Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:
			1 Sterilized, frozen or preserved: ⓆⓋ	25%+134yen/kg				Free
	110	2	－For "the Pooled Quota of other milk products"		25%	(25%)																		7.5%	12.5%	12.5%						KG
	190	†	－Other			21.3%+114yen/kg																		21.3%+114yen/kg								KG
	200	1	2 Other	25%		21.3%		Free								21.3%								19.1%	20.2%	20.2%	21.3%					KG
0401.40			Of a fat content, by weight, exceeding 6 % but not exceeding 10 %:
			1 Sterilized, frozen or preserved: ⓆⓋ	25%+747yen/kg				Free
	110	3	－For "the Pooled Quota of other milk products"		25%	(25%)																		7.5%	12.5%	12.5%						KG
	190	†	－Other			21.3%+635yen/kg																		21.3%+635yen/kg								KG
	200	2	2 Other	25%		21.3%		Free								21.3%								9.5%	16%	16%	21.3%					KG
0401.50			Of a fat content, by weight, exceeding 10 %:
			1 Sterilized, frozen or preserved; other cream of a fat content, by weight, of 13 % or more (other than sterilized, frozen or preserved):
			(1) Of a fat content, by weight, not exceeding 45 %: ⓆⓋ	25%+747yen/kg				Free
	111	1	－For "the Pooled Quota of other milk products"		25%	(25%)																		7.5%	12.5%	12.5%						KG
	119	†	－Other			21.3%+635yen/kg																		21.3%+635yen/kg								KG
			(2) Other: ⓆⓋ	25%+1,411yen/kg				Free
	121	4	－For "the Pooled Quota of other milk products"		25%	(25%)																		7.5%	12.5%	12.5%						KG
	129	†	－Other			21.3%+1,199yen/kg																		21.3%+1,199yen/kg								KG
	200	6	2 Other	25%		21.3%		Free								21.3%								9.5%	16%	16%	21.3%					KG
04.02			Milk and cream, concentrated or containing added sugar or other sweetening matter:
0402.10			In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %:
			1 Containing added sugar: ⓆⓋ	(35%+466yen/kg)				Free
	110	3	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
			*[2] Other:
	121	0	－Concerning milk and cream in powder, granules or other solid forms in this subheading 1-[2], 2-(1)-[2], (2)-[2], 0402.21-2-(1), (2)-[2] and 0402.29-2-*[2], for the quantity (quota) stipulated by a Cabinet Order on the basis of 74,973 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of skimmed milk powder other than for school lunch etc." in this heading		35%	(35%)																		35%								KG
	129	†	－Other		36%+130yen/kg	*29.8%+396yen/kg																		For the Pooled Quota 35%+39yen/kg	For the Pooled Quota 35%+39yen/kg							KG
			2 Other:
			(1) For school lunch for children, pupils or toddlers of kindergartens, elementary schools, lower secondary schools, compulsory education schools, upper secondary schools having evening courses, or special support schools, for pupils of children's welfare institutions or the like as may be prescribed by a Cabinet Order, or for pupils receiving daycare by the business stipulated by paragraph 9, 10 or 12 of Article 6-3 of the Child Welfare Act or for infants or toddlers receiving opportunities for playing and living by the business stipulated by paragraph 23 of the Article, hereinafter referred to as "For school lunch etc." in this heading, and for the manufacture of mixed feeds as may be prescribed by a Cabinet Order, hereinafter referred to as "For feeding purposes" in this heading: Ⓠ	(466yen/kg)
			*[1] For school lunch etc.: Ⓥ
	211	6	－Concerning milk and cream in powder, granules or other solid forms for school lunch etc. in this subheading 2-(1)-*[1], and 0402.21-2-(1), for the quantity (quota) stipulated by a Cabinet Order on the basis of 7,264 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of skimmed milk powder for school lunch etc." in this heading		◎Free	(Free)																		◎Free								KG
	212	†	－Other		26%+130yen/kg	*396yen/kg		Free																For the Pooled Quota 25%+39yen/kg	For the Pooled Quota 25%+39yen/kg							KG
			*[2] For feeding purposes: Ⓥ
	216	4	－For "the Pooled Quota of skimmed milk powder other than for school lunch etc."		◎Free	(Free)																		◎Free								KG
	217	†	－Other		26%+130yen/kg	*396yen/kg		Free																198yen/kg	4.60yen/kg	4.60yen/kg						KG
			(2) Other: ⓆⓋ	(25%+466yen/kg)				Free
	221	2	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		25%	(25%)																		25%								KG
			*[2] Other:
	222	3	－For "the Pooled Quota of skimmed milk powder other than for school lunch etc."		25%	(25%)																		25%								KG
	229	†	－Other		26%+130yen/kg	*21.3%+396yen/kg																		For the Pooled Quota 25%+39yen/kg	For the Pooled Quota 25%+39yen/kg							KG
			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 %: ⓆⓋ	(30%+720yen/kg)				Free
	111	0	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
			－Other:		31%+210yen/kg	*25.5%+612yen/kg
			－－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:
	131	6	－－－Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as "the CPTPP" in this heading) or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as "the Japan-EU EPA" in this heading)																					For the Pooled Quota 30%+63yen/kg	For the Pooled Quota 30%+63yen/kg							KG
	132	0	－－－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																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	139	†	－－Other																					(25.5%+612yen/kg) or (31%+210yen/kg), whichever is the less								KG
			(2) Other: ⓆⓋ	(30%+1,204yen/kg)				Free
	121	3	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
			－Other:		31%+210yen/kg	*25.5%+1,023yen/kg
			－－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:
	141	2	－－－Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 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-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 30%+63yen/kg	For the Pooled Quota 30%+63yen/kg							KG
	142	3	－－－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																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	149	†	－－Other																					(25.5%+1,023yen/kg) or (31%+210yen/kg), whichever is the less								KG
			2 Other:
			(1) For school lunch etc. and for feeding purposes: Ⓠ	(500yen/kg)
			－For school lunch etc.: Ⓥ
	211	2	－－For "the Pooled Quota of skimmed milk powder for school lunch etc."		◎Free	(Free)																		◎Free								KG
	212	†	－－Other		26%+130yen/kg	*425yen/kg		Free																For the Pooled Quota 25%+39yen/kg	For the Pooled Quota 25%+39yen/kg							KG
			－For feeding purposes: Ⓥ
	216	0	－－For "the Pooled Quota of skimmed milk powder other than for school lunch etc."		◎Free	(Free)																		◎Free								KG
	217	†	－－Other		26%+130yen/kg	*425yen/kg		Free																212.50yen/kg	4.95yen/kg	4.95yen/kg				212.50yen/kg		KG
			(2) Other: ⓆⓋ	(25%+500yen/kg)				Free
	221	5	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		25%	(25%)																		25%								KG
			*[2] Other:
	222	6	－For "the Pooled Quota of skimmed milk powder other than for school lunch etc."		25%	(25%)																		25%								KG
	229	†	－Other		26%+130yen/kg	*21.3%+425yen/kg																		For the Pooled Quota 25%+39yen/kg	For the Pooled Quota 25%+39yen/kg							KG
0402.29			Other:
			1 Of a fat content, by weight, exceeding 5 %:
			(1) Of a fat content, by weight, not exceeding 30 %: ⓆⓋ	(30%+720yen/kg)				Free
	111	6	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
	119	†	－Other		31%+210yen/kg	*25.5%+612yen/kg																		For the Pooled Quota 30%+63yen/kg	For the Pooled Quota 30%+63yen/kg							KG
			(2) Other: ⓆⓋ	(30%+1,204yen/kg)				Free
	121	2	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
	129	†	－Other		31%+210yen/kg	*25.5%+1,023yen/kg																		For the Pooled Quota 30%+63yen/kg	For the Pooled Quota 30%+63yen/kg							KG
			2 Other: ⓆⓋ	(35%+500yen/kg)				Free
	211	1	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
			*[2] Other:
	220	3	－For "the Pooled Quota of skimmed milk powder other than for school lunch etc."		35%	(35%)																		35%								KG
	291	†	－Other		36%+130yen/kg	*29.8%+425yen/kg																		For the Pooled Quota 35%+39yen/kg	For the Pooled Quota 35%+39yen/kg							KG
			Other:
0402.91			Not containing added sugar or other sweetening matter:
			1 Of a fat content, by weight, exceeding 7.5 %:
	110	6	(1) Whipped cream in pressurized containers	30%		25.5%		Free								25.5%	20.4%					20.4%		Free	Free	Free	25.5%					KG
			(2) Other: ⓆⓋ	30%+599yen/kg				Free
	121	3	－Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading		30%	(30%)																		30%								KG
	129	†	－Other			25.5%+509yen/kg																		For the Pooled Quota Free	For the Pooled Quota Free							KG
			2 Other: ⓆⓋ	25%+299yen/kg				Free
	210	1	－For "the Pooled Quota"		25%	(25%)																		25%								KG
	290	†	－Other			21.3%+254yen/kg																		For the Pooled Quota Free	For the Pooled Quota Free							KG
0402.99			Other:
			1 Of a fat content, by weight, exceeding 8 %:
	110	5	(1) Whipped cream in pressurized containers	30%		25.5%		Free								25.5%								Free	Free	Free	25.5%					KG
			(2) Other: ⓆⓋ	(30%+599yen/kg)				Free
	121	2	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
	129	†	－Other		25.5%+104yen/kg	*(25.5%+509yen/kg)																		For the Pooled Quota Free	For the Pooled Quota Free							KG
			2 Other: ⓆⓋ	(30%+299yen/kg)				Free
	210	0	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		30%	(30%)																		30%								KG
	290	†	－Other		25.5%+55yen/kg	*(25.5%+254yen/kg)																		For the Pooled Quota Free	For the Pooled Quota Free							KG
04.03			Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403.20			Yogurt:
			1 Frozen, preserved or containing added sugar or other sweetening matter, flavoring, fruits or nuts (excluding frozen yogurt): ⓆⓋ	35%+1,076yen/kg				Free
			－For "the Pooled Quota of other milk products":
	110	†	－－Containing added sugar		35%	● 21%->(35%)																		●3.5%～5.2%	●5.3%～17.5%	●5.3%～17.5%						KG
	120	†	－－Other		25%	● 21%->(25%)																		●2.5%～5.2%	●5.3%～12.5%	●5.3%～12.5%						KG
			－Other:			29.8%+915yen/kg
			－－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:
	191	2	－－－Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as "the CPTPP" in this heading) or in the tariff items set out in TRQ-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as "the Japan-EU EPA" in this heading)																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	192	3	－－－Provided for in the tariff items set out in TWQ-JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 17.8%	For the Pooled Quota 14%							KG
	193	4	－－－Provided for in the tariff items set out in TWQ-JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 21.1%	For the Pooled Quota 21.1%							KG
			－－Other:
	196	0	－－－Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as "the Japan-UK EPA" in this heading)																							Free						KG
	197	1	－－－Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							21.1%						KG
	199	†	－－－Other													●21.3%～29.8% or unbound								●5.8%, 29.8%+915yen/kg	●5.8% or unbound	●5.8% or unbound	●21.3%～29.8% or unbound			●5.8% or unbound		KG
			2 Other:
			(1) Frozen yogurt:	35%				Free
			－Containing added sugar or other sweetening matter, in immediate packings, of a content not exceeding 10 kg:			● 21%->29.8%+1,159yen/kg
			－－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:
	231	0	－－－Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	232	1	－－－Provided for in the tariff items set out in TWQ-JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 17.8%	For the Pooled Quota 14%							KG
	233	2	－－－Provided for in the tariff items set out in TWQ-JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 21.1%	For the Pooled Quota 21.1%							KG
	234	3	－－－Other																			For the Pooled Quota 13.2%										KG
			－－Other:
	236	5	－－－Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							Free						KG
	237	6	－－－Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							21.1%						KG
	239	†	－－－Other													●21.3%～29.8% or unbound								●5.2%～35% or 29.8%+1,159yen/kg	●5.3%～7.2% or unbound	●5.3%～7.2% or unbound	●21.3%～29.8% or unbound			●5.8%～7.1% or unbound		KG
			－Other:			● 21%->29.8%+1,159yen/kg
			－－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:
	241	3	－－－Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	242	4	－－－Provided for in the tariff items set out in TWQ-JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 17.8%	For the Pooled Quota 14%							KG
	243	5	－－－Provided for in the tariff items set out in TWQ-JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 21.1%	For the Pooled Quota 21.1%							KG
	244	6	－－－Other																			For the Pooled Quota 14.9%										KG
			－－Other:
	246	1	－－－Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							Free						KG
	247	2	－－－Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							21.1%						KG
	249	†	－－－Other													●21.3%～29.8% or unbound								●5.2%～35% or 29.8%+1,159yen/kg	●5.3%～8.1% or unbound	●5.3%～8.1% or unbound	●21.3%～29.8% or unbound			●5.8%～8.1% or unbound		KG
			(2) Other:	25%		● 21%->(29.8%+1,159yen/kg)		Free
			－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:
	291	4	－－Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota Free	For the Pooled Quota Free							KG
	292	5	－－Provided for in the tariff items set out in TWQ-JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 17.8%	For the Pooled Quota 14%							KG
	293	6	－－Provided for in the tariff items set out in TWQ-JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA																					For the Pooled Quota 21.1%	For the Pooled Quota 21.1%							KG
			－Other:
	296	2	－－Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							Free						KG
	297	3	－－Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA																							21.1%						KG
	299	†	－－Other													●21.3%～(29.8%) or unbound								●5.2%～25%	●5.3%～5.8% or unbound	●5.3%～5.8% or unbound	●21.3%～(29.8%) or unbound			●5.8% or unbound		KG
0403.90			Other:
			1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter, flavoring, fruits or nuts:
			(1) Of a fat content, by weight, not exceeding 1.5 %: ⓆⓋ	35%+466yen/kg				Free
			*[1] Buttermilk powder and other products in solid forms:
			－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof:
	111	6	－－Containing added sugar		35%	(35%)																		35%								KG
	112	0	－－Other		25%	(25%)																		25%								KG
	113	†	－Other		36%+200yen/kg	*29.8%+396yen/kg																		For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg Other (29.8%+396yen/kg) or (36%+200yen/kg), whichever is the less	For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg							KG
			*[2] Other:
			－For "the Pooled Quota of other milk products":
	116	4	－－Containing added sugar		35%	(35%)																		9.8%	17.5%	17.5%						KG
	117	5	－－Other		25%	(25%)																		7.5%	12.5%	12.5%						KG
	118	†	－Other			29.8%+396yen/kg																		29.8%+396yen/kg								KG
			(2) Of a fat content, by weight, exceeding 1.5 % but not exceeding 26 %: ⓆⓋ	35%+685yen/kg				Free
			*[1] Buttermilk powder and other products in solid forms:
			－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof:
	121	2	－－Containing added sugar		35%	(35%)																		35%								KG
	122	3	－－Other		25%	(25%)																		25%								KG
	123	†	－Other		36%+200yen/kg	*29.8%+582yen/kg																		For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg Other (29.8%+582yen/kg) or (36%+200yen/kg), whichever is the less	For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg							KG
			*[2] Other:
			－For "the Pooled Quota of other milk products":
	126	0	－－Containing added sugar		35%	(35%)																		9.8%	17.5%	17.5%						KG
	127	1	－－Other		25%	(25%)																		7.5%	12.5%	12.5%						KG
	128	†	－Other			29.8%+582yen/kg																		29.8%+582yen/kg								KG
			(3) Of a fat content, by weight, exceeding 26 %: ⓆⓋ	35%+1,204yen/kg				Free
			*[1] Buttermilk powder and other products in solid forms:
			－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof:
	131	5	－－Containing added sugar		35%	(35%)																		35%								KG
	132	6	－－Other		25%	(25%)																		25%								KG
	133	†	－Other		36%+200yen/kg	*29.8%+1,023yen/kg																		For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg Other (29.8%+1,023yen/kg) or (36%+200yen/kg), whichever is the less	For the Pooled Quota (Containing added sugar) 35%+60yen/kg For the Pooled Quota (Other) 25%+60yen/kg							KG
			*[2] Other:
			－For "the Pooled Quota of other milk products":
	136	3	－－Containing added sugar		35%	(35%)																		9.8%	17.5%	17.5%						KG
	137	4	－－Other		25%	(25%)																		7.5%	12.5%	12.5%						KG
	138	†	－Other			29.8%+1,023yen/kg																		29.8%+1,023yen/kg								KG
	200	4	2 Other	25%		21.3%		Free								21.3%								5.8%	13.6%	13.6%	21.3%					KG
04.04			Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
0404.10			Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
			1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter:
			(1) Of a fat content, by weight, not exceeding 5 %: ⓆⓋ	(35%+500yen/kg)
			*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof:
	111	0	－Containing added sugar		35%	(35%)		Free																35%								KG
	119	1	－Other		25%	(25%)		Free																25%								KG
			*[2] Other:
			*[i] Mineral concentrated whey:
			－Concerning mineral concentrated whey in this subheading 1-(1)-[2]-[i] and (2)-[2]-[i], for the quantity (quota) stipulated by a Cabinet Order on the basis of 14,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of mineral concentrated whey":
	121	3	－－Containing added sugar		35%	(35%)		Free																35%								KG
	122	4	－－Other		25%	(25%)		Free																25%								KG
			－Other:		35%+120yen/kg	*29.8%+425yen/kg		Free
	125	0	－－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																					(Australia, New Zealand) Free	Free					Free		KG
			－－Other:
	126	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					Containing added sugar 18.6%+21.33yen/kg Other 13.3%+21.33yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg				Containing added sugar 18.6%+21.33yen/kg Other 13.3%+21.33yen/kg		KG
	127	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					Containing added sugar 22.7%+26yen/kg Other 16.2%+26yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg				Containing added sugar 22.7%+26yen/kg Other 16.2%+26yen/kg		KG
	128	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free				Free		KG
			*[ii] Other:
			*1 Containing added sugar:
	131	6	－Concerning whey and modified whey, other than mineral concentrated whey, used for the manufacture of mixed feeds as may be prescribed by a Cabinet Order, in this subheading 1-(1)-[2]-[ii]-1, 2 and (2)-[2]-[ii]-1, 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 45,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. for feeding purposes" in this subheading		◎Free	(Free)																		◎Free								KG
			－Other:		35%+120yen/kg	*29.8%+425yen/kg		Free
	135	†	－－Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law																					For the Pooled Quota (New Zealand) Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free	Tariff Rate Quota for the European Union Free For the manufacture of mixed feeds containing added colouring matter which is recognised as in blue at the time of import Free	Free				For the Pooled Quota Free		KG
			－－Other:
	136	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					18.6%+21.33yen/kg	17.9%+20.40yen/kg	17.9%+20.40yen/kg				18.6%+21.33yen/kg		KG
	137	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					22.7%+26yen/kg	17.9%+20.40yen/kg	17.9%+20.40yen/kg				22.7%+26yen/kg		KG
	138	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free						KG
			*2 Other:
	141	2	－For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes"		◎Free	(Free)																		◎Free								KG
	142	3	－Concerning whey and products consisting of natural milk constitution, used for the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, in this subheading 1-(1)-[2]-[ii]-2 and (2)-[2]-[ii]-2 and subheading 0404.90-1-(1)-[2], (2)-[2] and (3)-*[2], for the quantity (quota) stipulated by a Cabinet Order on the basis of 25,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers" in this subheading		◎10%	(10%)		Free																◎10%								KG
			－Other:		35%+120yen/kg	*29.8%+425yen/kg		Free
	145	†	－－Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law																					For the Pooled Quota (Whey (whey permeate) and whey (prepared whey for infant formula)) (New Zealand) Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free	Tariff Rate Quota for the European Union (Whey (prepared whey for infant formula) and whey (whey permeate)) Free For the manufacture of mixed feeds containing added colouring matter which is recognised as in blue at the time of import Free	Free				Imported with the application of the benefits of concession based on EPA according to paragraph 1 of Article 8-6 of the Temporary Customs Tariff Measures Law Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free		KG
			－－Other:
	146	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					13.3%+21.33yen/kg	12.8%+20.40yen/kg	12.8%+20.40yen/kg				13.3%+21.33yen/kg		KG
	147	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					16.2%+26yen/kg	12.8%+20.40yen/kg	12.8%+20.40yen/kg				16.2%+26yen/kg		KG
	148	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free				Free		KG
			(2) Other: ⓆⓋ	(35%+808yen/kg)
			*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof:
	151	5	－Containing added sugar		35%	(35%)		Free																35%								KG
	159	6	－Other		25%	(25%)		Free																25%								KG
			*[2] Other:
			*[i] Mineral concentrated whey:
			－For "the Pooled Quota of mineral concentrated whey":
	161	1	－－Containing added sugar		35%	(35%)		Free																35%								KG
	162	2	－－Other		25%	(25%)		Free																25%								KG
			－Other:		35%+120yen/kg	*29.8%+687yen/kg		Free
	165	5	－－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																					(Australia, New Zealand) Free	Free					Free		KG
			－－Other:
	166	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					Containing added sugar 18.6%+21.33yen/kg Other 13.3%+21.33yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg				Containing added sugar 18.6%+21.33yen/kg Other 13.3%+21.33yen/kg		KG
	167	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					Containing added sugar 22.7%+26yen/kg Other 16.2%+26yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg	Containing added sugar 17.9%+20.40yen/kg Other 12.8%+20.40yen/kg				Containing added sugar 22.7%+26yen/kg Other 16.2%+26yen/kg		KG
	168	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free						KG
			*[ii] Other:
			*1 Containing added sugar:
	171	4	－For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes"		◎Free	(Free)																		◎Free								KG
			－Other:		35%+120yen/kg	*29.8%+687yen/kg		Free
	175	1	－－Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 2 of Article 9 of the Temporary Tariff Measures Law																					Free	Free	Free				Free		KG
			－－Other:
	176	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					18.6%+21.33yen/kg	17.9%+20.40yen/kg	17.9%+20.40yen/kg				18.6%+21.33yen/kg		KG
	177	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					22.7%+26yen/kg	17.9%+20.40yen/kg	17.9%+20.40yen/kg				22.7%+26yen/kg		KG
	178	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free				Free		KG
			*2 Other:
	181	0	－For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes"		◎Free	(Free)																		◎Free								KG
	182	1	－For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers"		◎10%	(10%)		Free																◎10%								KG
			－Other:		35%+120yen/kg	*29.8%+687yen/kg		Free
	185	†	－－Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law																					For the Pooled Quota (New Zealand) Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free	Tariff Rate Quota for the European Union Free For the manufacture of mixed feeds containing added colouring matter which is recognised as in blue at the time of import Free	Free				For the Pooled Quota Free		KG
			－－Other:
	186	†	－－－Of a milk protein content, by weight, calculated on the dry matter, less than 25 %																					13.3%+21.33yen/kg	12.8%+20.40yen/kg	12.8%+20.40yen/kg				13.3%+21.33yen/kg		KG
	187	†	－－－Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25 % but less than 45 %																					16.2%+26yen/kg	12.8%+20.40yen/kg	12.8%+20.40yen/kg				16.2%+26yen/kg		KG
	188	†	－－－Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45 %																					Free	Free	Free						KG
	200	5	2 Other	25%		21.3%		Free								21.3%								5.8%	5.8%	5.8%	21.3%			5.8%		KG
0404.90			Other:
			1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter:
			(1) Of a fat content, by weight, not exceeding 1.5 %: ⓆⓋ	35%+470yen/kg				Free
			*[1] Containing added sugar:
	111	4	－For "the Pooled Quota of other milk products"		35%	(35%)																		9.8%	17.5%	17.5%						KG
	112	†	－Other			29.8%+400yen/kg																	For the Pooled Quota (With a basis of curds, in the retail container not more than 1l) Free	29.8%+400yen/kg								KG
			*[2] Other:
	116	2	－For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers"		◎10%	(10%)																		◎10%								KG
	117	3	－For "the Pooled Quota of other milk products"		25%	(25%)																		Free	12.5%	12.5%						KG
	118	†	－Other			29.8%+400yen/kg																		For the Pooled Quota (New Zealand) Free Other 29.8%+400yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other 29.8%+400yen/kg		KG
			(2) Of a fat content, by weight, exceeding 1.5 % but not exceeding 30 %: ⓆⓋ	35%+799yen/kg				Free
			*[1] Containing added sugar:
	121	0	－For "the Pooled Quota of other milk products"		35%	(35%)																		9.8%	17.5%	17.5%						KG
	122	†	－Other			29.8%+679yen/kg																	For the Pooled Quota (With a basis of curds, in the retail container not more than 1l) Free	29.8%+679yen/kg								KG
			*[2] Other:
	126	5	－For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers"		◎10%	(10%)																		◎10%								KG
	127	6	－For "the Pooled Quota of other milk products"		25%	(25%)																		6.2%	12.5%	12.5%						KG
	128	†	－Other			29.8%+679yen/kg																		For the Pooled Quota (New Zealand) Free Other 29.8%+679yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other 29.8%+679yen/kg		KG
			(3) Of a fat content, by weight, exceeding 30 %: ⓆⓋ	35%+1,204yen/kg				Free
			*[1] Containing added sugar:
	131	3	－For "the Pooled Quota of other milk products"		35%	(35%)																		9.8%	17.5%	17.5%						KG
	132	†	－Other			29.8%+1,023yen/kg																		29.8%+1,023yen/kg								KG
			*[2] Other:
	136	1	－For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers"		◎10%	(10%)																		◎10%								KG
	137	2	－For "the Pooled Quota of other milk products"		25%	(25%)																		6.2%	12.5%	12.5%						KG
	138	†	－Other			29.8%+1,023yen/kg																		For the Pooled Quota (New Zealand) Free Other 29.8%+1,023yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other 29.8%+1,023yen/kg		KG
	200	2	2 Other	25%		21.3%		Free								21.3%								5.3%	10.7%	10.7%	21.3%					KG
04.05			Butter and other fats and oils derived from milk; dairy spreads:
0405.10			Butter:
			1 Of a fat content, by weight, not exceeding 85 %: ⓆⓋ	(35%+1,159yen/kg)				Free
	110	4	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
			*[2] Other:
	121	1	－Concerning butter and other fats and oils delivered from milk in this subheading 1-[2], 2-[2] and subheading 0405.90-2-*[2], for the quantity (quota) stipulated by a Cabinet Order on the basis of 581 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this heading		35%	(35%)																		35%								KG
	129	†	－Other		36%+290yen/kg	*29.8%+985yen/kg																		For the Pooled Quota 35%+87yen/kg	For the Pooled Quota 35%+87yen/kg							KG
			2 Other: ⓆⓋ	(35%+1,363yen/kg)				Free
	210	6	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
			*[2] Other:
	221	3	－For "the Pooled Quota"		35%	(35%)																		35%								KG
	229	†	－Other		36%+290yen/kg	*29.8%+1,159yen/kg																		For the Pooled Quota 35%+87yen/kg	For the Pooled Quota 35%+87yen/kg							KG
0405.20			Dairy spreads: ⓆⓋ	(35%+1,159yen/kg)				Free
	010	6	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
	090	†	－Other		36%+290yen/kg	*29.8%+985yen/kg																		For the Pooled Quota 35%+87yen/kg	For the Pooled Quota 35%+87yen/kg							KG
0405.90			Other:
			1 Of a fat content, by weight, not exceeding 85 %: ⓆⓋ	(35%+1,159yen/kg)				Free
	110	1	－Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
	190	†	－Other		36%+290yen/kg	*29.8%+985yen/kg																		For the Pooled Quota 35%+87yen/kg	For the Pooled Quota 35%+87yen/kg							KG
			2 Other: ⓆⓋ	(35%+1,363yen/kg)				Free
	210	3	*[1] Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof		35%	(35%)																		35%								KG
			*[2] Other:
	221	0	－For "the Pooled Quota"		35%	(35%)																		35%								KG
	229	†	－Other		36%+290yen/kg	*29.8%+1,159yen/kg																		For the Pooled Quota 35%+87yen/kg	For the Pooled Quota 35%+87yen/kg							KG
04.06			Cheese and curd:
0406.10			Fresh (unripened or uncured) cheese, including whey cheese, and curd:	35%
	020	3	－A dry matter content, by weight, not exceeding 48 %, chopped not exceeding 4 g per each, frozen, in immediate packings, of a content exceeding 5 kg			22.4%		Free								22.4%								11.2%	For the Pooled Quota 11.2%	Subject to Preferential Import Certificate 11.2%	22.4%			11.2%		KG
			－Other:			29.8%
	010	0	－－Intended for use as materials for processed cheese (excluding those of subheadings 0406.20 and 0406.30) for the quantity (quota) stipulated by a Cabinet Order, within the limits of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of the quantity of prospective domestic production, international market situation and other relevant conditions (hereinafter in this heading referred to as "the Pooled Quota")		◎Free																			◎Free								KG
	090	†	－－Other					Free														For the Pooled Quota (Intended for use as materials for processed cheese) Free		Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), containing fat content, by weight, less than 45% 14.9% Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), containing fat content, by weight, not less than 45% 26.8% Other, intended for use as materials for shredded cheese, for the Pooled Quota Free Other 29.8%	Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), containing fat content, by weight, less than 45% 14.9% For the Pooled Quota (Other) 14.9%	Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), containing fat content, by weight, less than 45% 14.9% Subject to Preferential Import Certificate (Other) 14.9%				Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), containing fat content, by weight, less than 45% 14.9% Cream Cheese which is a soft, spreadable, unripened and rindless cheese, containing milk fat in dry matter more than the minimum content, moisture on fat free basis more than the minimum content and dry matter more than the minimum content, as described in Codex Standard for Cream Cheese (CODEX STANDARD 275-1973), other 26.8%		KG
0406.20			Grated or powdered cheese, of all kinds:
	100	3	1 Of processed cheese	40%		(40%)		Free								40%						For the Pooled Quota 13.2%		20%	For the Pooled Quota 20%	Subject to Preferential Import Certificate 20%	40%			20%		KG
	200	5	2 Other	35%		26.3%		Free								26.3%						For the Pooled Quota 13.2%		13.1%	13.2%	13.2%	26.3%			13.1%		KG
0406.30	000	5	Processed cheese, not grated or powdered	40%		(40%)		Free								40%						For the Pooled Quota 20%		For the Pooled Quota (Australia, New Zealand) 10.9% Other 40%	For the Pooled Quota 20%	Subject to Preferential Import Certificate 20%	40%			For the Pooled Quota 10.9% Other 40%		KG
0406.40			Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti:	35%		29.8%
	010	5	－Intended for use as materials for processed cheese, for "the Pooled Quota"		◎Free																			◎Free								KG
	090	†	－Other					Free														For the Pooled Quota (Intended for use as materials for processed cheese) Free Other 23.8%		18.9%	For the Pooled Quota 14.9%	Subject to Preferential Import Certificate 14.9%				18.9%		KG
0406.90			Other cheese:	35%		29.8%
	010	4	－Intended for use as materials for processed cheese, for "the Pooled Quota"		◎Free																			◎Free								KG
	090	†	－Other					Free										Natural cheeses specified in the List of Natural Cheeses in Attachment 1 to the Appendix 1 of the Annex 1 For the Pooled Quota 14.9%				For the Pooled Quota (Intended for use as materials for processed cheese) Free For the Pooled Quota (Intended for use as materials for shredded cheese) Free	For the Pooled Quota Free	Soft cheese containing moisture on a fat-free basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 29.8% Other 14.9%	For the Pooled Quota (Soft cheese containing moisture on a fatfree basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978)) 14.9% Other than soft cheese containing moisture on a fatfree basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 14.9%	Subject to Preferential Import Certificate (Soft cheese containing moisture on a fatfree basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978)) 14.9% Other than soft cheese containing moisture on a fatfree basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 14.9%				Other than soft cheese containing moisture on a fat-free basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 14.9%		KG
04.07			Birds' eggs, in shell, fresh, preserved or cooked:
			Fertilised eggs for incubation:
0407.11	000	1	Of fowls of the species Gallus domesticus	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG
0407.19	000	0	Other	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG
			Other fresh eggs:
0407.21	000	†	Of fowls of the species Gallus domesticus	20%		17%		Free		Specific Pathogen Free eggs intended for medical or experimental use Free						17%								9.7%	9.7%	9.7%	17%					KG
0407.29	000	†	Other	20%		17%		Free		Specific Pathogen Free eggs intended for medical or experimental use Free						17%								9.7%	9.7%	9.7%	17%					KG
0407.90			Other:
	100	†	1 Frozen	20%		17%		Free		Specific Pathogen Free eggs intended for medical or experimental use Free						17%								9.7%	9.7%	9.7%	17%					KG
	200	3	2 Other	25%		21.3%		Free								21.3%								5.8%	5.8%	5.8%	21.3%					KG
04.08			Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:
			Egg yolks:
0408.11	000	6	Dried	25%		18.8%		Free	Free	Free	Free	Free	Free	Free	Free	5.9%	Free	Free	Free		1.2%	Free	7.1%	Free	Free	Free	12.9%	12.9%		Free		KG
0408.19	000	5	Other	25% or 60yen/kg, whichever is the greater		20% or 48yen/kg, whichever is the greater		Free	Free	Free	Free	Free	Free	Free	Free		Free	Free	Free		1.3% or 3yen/kg, whichever is the greater	Free	7.5% or 18yen/kg, whichever is the greater	Free	Free	Free				Free		KG
			Other:
0408.91	000	3	Dried	25%		21.3%		Free	Free	Free	Free	Free	Free	Free	Free	6.7%	Free	Free	Free		1.3%	Free	8%	5.3%	5.4%	5.4%	14.6%	14.6%		5.3%		KG
0408.99			Other:	25% or 60yen/kg, whichever is the greater		21.3% or 51yen/kg, whichever is the greater		Free
	010	5	－Fresh or frozen (other than cooked by steaming or by boiling in water or moulded)						Free	Free	Free	Free	Free	Free	Free	21.3% or 51yen/kg, whichever is the greater	Free	Free	Free		1.3% or 3.19yen/kg, whichever is the greater	Free	8% or 19.13yen/kg, whichever is the greater	Free	Free	Free	21.3% or 51yen/kg, whichever is the greater			Free		KG
	090	1	－Other						Free	Free	Free	Free	Free	Free	Free	21.3% or 51yen/kg, whichever is the greater	Free	Free	Free		1.3% or 3.19yen/kg, whichever is the greater	Free	8% or 19.13yen/kg, whichever is the greater	Free	Free	Free	21.3% or 51yen/kg, whichever is the greater			Free		KG
04.09
0409.00	000	1	Natural honey	30%		25.5%		Free		For the Pooled Quota Free						25.5%			For the Pooled Quota 12.8%			For the Pooled Quota Free	For the Pooled Quota 12.8%	Free	Free	Free	25.5%			Free		KG
04.10			Insects and other edible products of animal origin, not elsewhere specified or included:
0410.10	000	3	Insects	15%		9%	4.5%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG
0410.90			Other:
	100	2	1 Salanganes' nests	2.5%		1.5%	Free		Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG
	300	6	2 Raw propolis	2.5%		1.5%	Free		Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
	200	4	3 Other	15%		9%	4.5%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG