Country or Territory 

section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body note

chapter 17 Sugars and sugar confectionery note

No.Stat.
Code
No.		N
A
C
C
S
Description		 Tariff rate Tariff rate (EPA) Tariff rate
(Japan-US Trade Agreement)		 Unit
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)
I
II
17.01 Cane or beet sugar and chemically pure sucrose, in solid form:
Raw sugar not containing added flavouring or colouring matter:
1701.12 Beet sugar:
100 4 1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5° Free **(71.80yen/kg) FreeFree MT
200 † 2 Other 21.50yen/kg **(103.10yen/kg) For the Pooled Quota FreeFor the Pooled Quota Free MT
1701.13 000 1 Cane sugar specified in Subheading Note 2 to this Chapter 41.50yen/kg 35.30yen/kg Free For the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65yen/kgFor the Pooled Quota FreeFor the Pooled Quota FreeSubject to Preferential Import Certificate Free MT
1701.14 Other cane sugar:
1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5°:
110 5 (1) Sugar centrifugal Free **(71.80yen/kg) FreeFree MT
190 1 (2) Other 41.50yen/kg 35.30yen/kg Free For the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65yen/kgFor the Pooled Quota FreeFor the Pooled Quota FreeSubject to Preferential Import Certificate Free MT
200 † 2 Other 21.50yen/kg **(103.10yen/kg) Intended for refining, and content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.3° FreeIntended for refining, and content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.3° Free
Other, for the Pooled Quota Free
Other 21.50yen/kg		For the Pooled Quota Free MT
Other:
1701.91 000 † Containing added flavouring or colouring matter (63.50yen/kg) 39.98yen/kg **(106.20yen/kg) For the Pooled Quota FreeFor the Pooled Quota Free KG
1701.99 Other:
100 † 1 Rock candy, cube sugar, loaf sugar and similar sugar (63.50yen/kg) 39.98yen/kg **(106.20yen/kg) For the Pooled Quota FreeFor the Pooled Quota Free MT
200 † 2 Other 21.50yen/kg **(103.10yen/kg) For the Pooled Quota FreeFor the Pooled Quota Free MT
17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
Lactose and lactose syrup:
1702.11 000 1 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 10% 8.5% 4.3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree4.6%4.6%4.6%Free KG
1702.19 000 0 Other 10% 8.5% 4.3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree4.6%4.6%4.6%Free KG
1702.20 Maple sugar and maple syrup:
100 1 1 Maple sugar 41.50yen/kg 20.80yen/kg Free Free10.40yen/kg10.40yen/kgFree KG
200 3 2 Maple syrup 35% or 27yen/kg, whichever is the greater 17.5% or 13.50yen/kg, whichever is the greater Free Free8.8% or 6.75yen/kg, whichever is the greater8.8% or 6.75yen/kg, whichever is the greaterFree KG
1702.30 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:
100 5 1 Containing added flavouring or colouring matter 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free 8.1% or 6.27yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater8.1% or 6.27yen/kg, whichever is the greater KG
2 Other:
210 3 (1) Containing added sugar 50% or 25yen/kg, whichever is the greater **(85.7% or 60.90yen/kg, whichever is the greater) 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota 21.50yen/kg of the sugar portion of those originating goodsFor the Pooled Quota 21.50yen per each kilogram of the sugar portion of those originating goods
Other 50% or 25yen/kg, whichever is the greater		 KG
(2) Other:
221 0 A Refined 25% 21.3% Free 21.3%21.3%For the Pooled Quota Free21.3%For the Pooled Quota Free
Other 21.3%		 KG
229 1 B Other 50% or 25yen/kg, whichever is the greater (50% or 25yen/kg, whichever is the greater) Free 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota FreeFor the Pooled Quota Free
Other 50% or 25yen/kg, whichever is the greater		 KG
1702.40 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:
100 2 1 Containing added flavouring or colouring matter 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free 8.1% or 6.27yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater KG
2 Other: 50% or 25yen/kg, whichever is the greater
210 0 －Containing added sugar **(78.5% or 53.70yen/kg, whichever is the greater) 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota 21.50yen/kg of the sugar portion of those originating goodsFor the Pooled Quota 21.50yen per each kilogram of the sugar portion of those originating goods
Other 50% or 25yen/kg, whichever is the greater		 KG
220 3 －Other (50% or 25yen/kg, whichever is the greater) Free 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota FreeFor the Pooled Quota Free
Other 50% or 25yen/kg, whichever is the greater		 KG
1702.50 000 4 Chemically pure fructose 9% (9%) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1702.60 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:
100 3 1 Containing added flavouring or colouring matter 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free 8.1% or 6.27yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater13.5% or 10.45yen/kg, whichever is the greater KG
2 Other: 50% or 25yen/kg, whichever is the greater
210 1 －Containing added sugar **(85.7% or 60.90yen/kg, whichever is the greater) 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota 21.50yen/kg of the sugar portion of those originating goodsFor the Pooled Quota 21.50yen per each kilogram of the sugar portion of those originating goods
Other 50% or 25yen/kg, whichever is the greater		 KG
220 † －Other (50% or 25yen/kg, whichever is the greater) Free For the Pooled Quota (Fructose syrup derived from saps, extracts or concentrates of Agave (Agave tequilana or Agave salmiana), of a Brix value exceeding 74, containing in the dry state not more than 4% by weight of sucrose, not more than 25% by weight of glucose and more than 70% by weight of fructose, not containing added flavouring or colouring matter or added sugar or other sweetening matter, whether or not refined) 25% or 12.50yen/kg, whichever is the greaterFructose syrup derived from saps, extracts or concentrates of Agave (Agave tequilana or Agave salmiana), of a Brix value exceeding 74, containing in the dry state not more than 4% by weight of sucrose, not more than 25% by weight of glucose and more than 70% by weight of fructose, not containing other sweetening matter, whether or not refined, put up in containers for retail sale (Mexico) Free
Other 50% or 25yen/kg, whichever is the greater		For the Pooled Quota FreeFor the Pooled Quota Free
Other 50% or 25yen/kg, whichever is the greater		 KG
1702.90 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
1 Sugar: 35%
110 † －Sugar centrifugal 24.5% **(61.9%) For the Pooled Quota FreeFor the Pooled Quota Free KG
190 0 －Other 29.8% Free 29.8%8.1%8.1%8.1%29.8% KG
2 Sugar syrup: 35% or 27yen/kg, whichever is the greater
211 † －Of sugar centrifugal 24.6% or 13.30yen/kg, whichever is the greater **(35.4% or 47yen/kg, whichever is the greater) For the Pooled Quota FreeFor the Pooled Quota Free KG
219 1 －Other 29.8% or 23yen/kg, whichever is the greater Free For the Pooled Quota FreeFor the Pooled Quota FreeSubject to Preferential Import Certificate Free KG
3 Artificial honey and Caramel: 50% or 25yen/kg, whichever is the greater (50% or 25yen/kg, whichever is the greater) Free
290 2 －Artificial honey 13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater KG
300 5 －Caramel 13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater13.6% or 6.82yen/kg, whichever is the greater KG
4 Hi-test-molasses:
410 3 (1) Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order ◎5% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
420 6 (2) Other 25% 21.3% Free 21.3%5.8%13.6%13.6%21.3%5.8% KG
5 Other:
510 5 (1) Containing added flavouring or colouring matter 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free 8.1% or 6.27yen/kg, whichever is the greater8.1% or 6.27yen/kg, whichever is the greater8.1% or 6.27yen/kg, whichever is the greater8.1% or 6.27yen/kg, whichever is the greater KG
(2) Other:
521 † A Containing added sugar 50% or 25yen/kg, whichever is the greater **(114.2% or 89.50yen/kg, whichever is the greater) For the Pooled Quota FreeFor the Pooled Quota Free KG
B Other:
522 3 (a) Sorbose 20% 12% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree1.1%FreeFreeFree6.5%6.5%6.5% KG
523 4 (b) Maltose 25% 21.3% Free 21.3%8.5%5.8%5.8%21.3%5.8% KG
529 3 (c) Other 50% or 25yen/kg, whichever is the greater (50% or 25yen/kg, whichever is the greater) Free 50% or 25yen/kg, whichever is the greaterFor the Pooled Quota FreeFor the Pooled Quota Free
Other 50% or 25yen/kg, whichever is the greater		 KG
17.03 Molasses resulting from the extraction or refining of sugar:
1703.10 Cane molasses:
020 6 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order ◎5% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree MT
2 Other: 18yen/kg
010 3 －For feeding purposes
Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the Customs		 Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree MT
090 6 －Other 15.30yen/kg Free For the Pooled Quota 7.65yen/kgFor the Pooled Quota 7.65yen/kgFreeFreeFreeFree MT
1703.90 Other:
020 3 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order ◎5% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree1.6%1.6%1.6% MT
2 Other: 18yen/kg
010 0 －For feeding purposes
Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the Customs		 Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree MT
090 3 －Other 15.30yen/kg Free 4.17yen/kg4.17yen/kg4.17yen/kg12.06yen/kg4.17yen/kg MT
17.04 Sugar confectionery (including white chocolate), not containing cocoa:
1704.10 000 5 Chewing gum, whether or not sugar-coated 30% 24% Free 24%24%6.5%6.5%6.5%24%6.5% KG
1704.90 Other:
100 4 1 Liquorice extract, not put up as confectionery Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
2 Other: 35% 25% Free
210 2 －Candies 25%25%For the Pooled Quota Free6.8%6.8%25% KG
220 5 －Caramels 25%25%6.8%6.8%6.8%25% KG
230 1 －White chocolate 25%For the Pooled Quota 20%25%For the Pooled Quota 20%For the Pooled Quota Free6.8%6.8%25% KG
290 5 －Other 25%For the Pooled Quota 20%25%For the Pooled Quota 20%For the Pooled Quota Free6.8%6.8%25% KG