WCO classification path

  1. Chapter04Dairy produce; eggs; honey
  2. Heading0405Butter and other fats and oils derived from milk; dairy spreads
  3. Subheading040520Dairy spreads
  4. National040520090- Other

040520090

"- Other"

HS code 040520090 (Chapter 04 "Dairy produce; eggs; honey"; Heading 0405 "Butter and other fats and oils derived from milk; dairy spreads"; Subheading 040520 "Dairy spreads") under the Japan tariff schedule classifies "- Other". Japan customs apply General rate of (35% + 1,159 yen/kg), Temporary rate 36% + 290yen/kg. Statutory unit of measure: KG. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 2 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
一般税率
General rate
(35% + 1,159 yen/kg)
暂定税率
Temporary rate
36% + 290yen/kg
WTO 税率
WTO rate
*29.8% + 985 yen/kg

FTA Preferential Rates

2 agreements available · certificate of origin required

AgreementRate
CPTPPFor the Pooled Quota 35% + 87 yen/kg Other than for the Pooled Quota (29.8% + 985 yen/kg) or (36% + 290 yen/kg), whichever is the less
EUFor the Pooled Quota 35% + 87 yen/kg

Compliance & Controls

3 import regulations, restrictions, or permit requirements

畜産経営の安定に関する法律

Act on Stabilization of Livestock Management

MA · http://www.alic.go.jp/english/index.html (contact information in Japanese) https://www.alic.go.jp/r-nyuseihin/raku01_000142.html
Agency: Milk and Dairy Products Division, Livestock Industry Department, Agricultural Production Bureau, Ministry of Agriculture, Forestry and FisheriesRegulated

食品衛生法

Food Sanitation Act

FD · https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html
Agency: Office of Import Food Safety Food Inspection and Safety Division,Public Health Bureau , Ministry of Health, Labour and WelfarePermit required

家畜伝染病予防法

Domestic Animal Infectious Disease Control Law

AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
Agency: Animal Health Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and FisheriesQuarantine / SPS

HS-6 prefix 0405.20 across other jurisdictions

040520090 · - Other · Japan · Treayo · 全球关税