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 18 Cocoa and cocoa preparations 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
18.01
1801.00 000 3 Cocoa beans, whole or broken, raw or roasted Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
18.02
1802.00 000 1 Cocoa shells, husks, skins and other cocoa waste Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
18.03 Cocoa paste, whether or not defatted:
1803.10 000 3 Not defatted 10% 5% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree2.7%2.7%2.7%Free KG
1803.20 000 0 Wholly or partly defatted 20% 10% 7% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree5.5%5.5%5.5%Free KG
18.04
1804.00 000 4 Cocoa butter, fat and oil Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
18.05
1805.00 000 2 Cocoa powder, not containing added sugar or other sweetening matter 21.5% 12.9% 10.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree8.9%8.9%Free KG
18.06 Chocolate and other food preparations containing cocoa:
1806.10 Cocoa powder, containing added sugar or other sweetening matter:
1 Containing added sugar: 35% 29.8% Free
110 2 －Containing not less than 50 % by weight of sucrose ※19% (29.8%)(29.8%)For the Pooled Quota 18.9%For the Pooled Quota 18.9%Subject to Preferential Import Certificate 18.9%(29.8%) KG
190 5 －Other 29.8%29.8%For the Pooled Quota 18.9%For the Pooled Quota 18.9%Subject to Preferential Import Certificate 18.9%29.8% KG
200 1 2 Other 25% 15% 12.5% Free FreeFreeFree12.5%FreeFreeFreeFreeFreeFreeFreeFree10.3%10.3%10.3% KG
1806.20 Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
1 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10 %:
(1) Containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers: ⓋⓆ 28%+799yen/kg Free
311 4 －For "the Pooled Quota of other milk products" 21% (21%) 5.2%10.5%10.5% KG
319 † －Other 23.8%+679yen/kg 23.8%+679yen/kg KG
(2) Other:
321 0 A Containing added sugar 28% 23.8% Free 23.8%19%19%6.4%6.5%6.5%23.8%6.4% KG
322 1 B Other 25% 21.3% Free 21.3%17%17%17%5.8%13.6%13.6%21.3% KG
2 Other:
(1) Containing added sugar:
A Chewing gum and other sugar confectionery; preparations in blocks, slabs, bars and paste: 35% 29.8% Free
112 1 －Chewing gum and other sugar confectionery; foods, containing not less than 50 % by weight of sucrose ※1% (29.8%)(29.8%)For the Pooled Quota Free(8.1%)(8.1%)(29.8%) KG
－Other:
113 2 －－Foods, the largest single ingredient of which is sugar by weight 29.8%29.8%For the Pooled Quota Free8.1%8.1%29.8% KG
119 1 －－Other 29.8%23.8%23.8%For the Pooled Quota Free8.1%8.1%29.8% KG
B Other: 28% (28%) Free
121 3 －Containing not less than 50 % by weight of sucrose ※19.9% (28%)For the Pooled Quota 19.8%7.6%7.6%(28%) KG
129 4 －Other 28%For the Pooled Quota 19.8%7.6%7.6%28% KG
(2) Other: 25% 21.3%
210 1 －For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a Cabinet Order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions ◎Free ◎Free KG
－Other: 12.5% 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 5 －－－Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 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-19 in paragraph 20 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 13.5%For the Pooled Quota 13.6% KG
292 6 －－－Provided for in the tariff items set out in TWQ-JP14 in paragraph 14 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-20 in paragraph 21 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA For the Pooled Quota FreeFor the Pooled Quota Free KG
293 0 －－－Other For the Pooled Quota FreeFor the Pooled Quota (Intended for use as materials for chocolate) Free KG
－－Other:
296 3 －－－Provided for in subparagraph 8 (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) Subject to Preferential Import Certificate 13.6% KG
297 4 －－－Provided for in subparagraph 9 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA Subject to Preferential Import Certificate Free KG
299 6 －－－Other 21.3% KG
Other, in blocks, slabs or bars:
1806.31 000 4 Filled 10% (10%) Free 10%For the Pooled Quota 8%8%For the Pooled Quota Free2.7%2.7%10% KG
1806.32 Not filled:
100 5 1 Chocolate confectionery 10% (10%) Free 10%For the Pooled Quota 8%For the Pooled Quota Free2.7%2.7%10% KG
2 Other:
(1) Containing added sugar: 35% 29.8% Free
212 5 －Chewing gum and other sugar confectionery; foods, containing not less than 50 % by weight of sucrose ※1% (29.8%)For the Pooled Quota Free(8.1%)(8.1%)(29.8%) KG
－Other:
213 6 －－Foods, the largest single ingredient of which is sugar by weight 29.8%For the Pooled Quota Free8.1%8.1%29.8% KG
219 5 －－Other 29.8%For the Pooled Quota Free8.1%8.1%29.8% KG
220 6 (2) Other 25% 21.3% 12.5% Free FreeFree21.3%5.3%8%FreeFreeFree14.6%14.6% KG
1806.90 Other:
100 3 1 Chocolate confectionery 10% (10%) Free 10%For the Pooled Quota 8%8%For the Pooled Quota Free2.7%2.7%10% KG
2 Other:
(1) Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10 %:
A Containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers: ⓋⓆ 28%+799yen/kg Free
311 4 －For "the Pooled Quota of other milk products" 21% (21%) 5.2%10.5%10.5% KG
319 † －Other 23.8%+679yen/kg 23.8%+679yen/kg KG
B Other:
321 0 (a) Containing added sugar 28% 23.8% Free 23.8%19%19%FreeFreeFree23.8% KG
322 1 (b) Other 25% 21.3% Free 21.3%17%17%5.8%13.6%13.6%21.3% KG
(2) Other:
A Containing added sugar: 35% 29.8% Free
212 3 －Chewing gum and other sugar confectionery; foods, containing not less than 50 % by weight of sucrose ※1% (29.8%)For the Pooled Quota Free(8.1%)(8.1%)(29.8%) KG
－Other:
213 4 －－Foods, the largest single ingredient of which is sugar by weight 29.8%For the Pooled Quota Free8.1%8.1%29.8% KG
219 3 －－Other 29.8%For the Pooled Quota Free8.1%8.1%29.8% KG
220 4 B Other 25% 21.3% 12.5% Free 17%17%5.8%5.8%5.8% KG