WCO classification path
- Chapter03Fish, crustaceans, molluscs
- Heading0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304
- Subheading030391- - Livers, roes and milt
- National0303910202 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.)
030391020
"2 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.)"
HS code 030391020 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0303 "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"; Subheading 030391 "- - Livers, roes and milt") under the Japan tariff schedule classifies "2 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.)". Japan customs apply General rate of (10%), Temporary rate 4.2%. Statutory unit of measure: KG. This commodity is subject to 4 import regulations or restrictions; see compliance section below. 3 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | (10%) |
暂定税率 Temporary rate | 4.2% |
WTO 税率 WTO rate | (6%) |
FTA Preferential Rates
3 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| CPTPP | Free |
| EU | Free |
| UK | Free |
Compliance & Controls
4 import regulations, restrictions, or permit requirements
(2) 輸入貿易管理令
(2) Import Trade Order
承認(北朝鮮産品(全品目)、鯨、ﾀﾞｲﾔﾓﾝﾄﾞ等
Para. 2 approved items (whale，etc)
事前確認（冷凍くろまぐろ等）
Prior confirmed items (Frozen Bluefin tuna，etc )
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 0303.91 across other jurisdictions