WCO classification path
- Chapter04Dairy produce; eggs; honey
- Heading0403Yogurt; 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
- Subheading040320Yogurt
- National040320110-- Containing added sugar
040320110
"-- Containing added sugar"
HS code 040320110 (Chapter 04 "Dairy produce; eggs; honey"; Heading 0403 "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"; Subheading 040320 "Yogurt") under the Japan tariff schedule classifies "-- Containing added sugar". Japan customs apply Temporary rate of 35%, WTO rate ��21%�`(35%). Statutory unit of measure: KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 3 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
暂定税率 Temporary rate | 35% |
WTO 税率 WTO rate | ��21%�`(35%) |
FTA Preferential Rates
3 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| CPTPP | ! 3.5%�`5.2% |
| EU | ! 5.3%�`17.5% |
| UK | ! 5.3%�`17.5% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 0403.20 across other jurisdictions