WCO classification path
- Chapter18Cocoa and cocoa preparations
- Heading1806Chocolate and other food preparations containing cocoa
- Subheading180620Other 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.
- National180620321A Containing added sugar
180620321
"A Containing added sugar"
HS code 180620321 (Chapter 18 "Cocoa and cocoa preparations"; Heading 1806 "Chocolate and other food preparations containing cocoa"; Subheading 180620 "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.") under the Japan tariff schedule classifies "A Containing added sugar". Japan customs apply General rate of 28%, WTO rate 23.8%. Statutory unit of measure: KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 8 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 28% |
WTO 税率 WTO rate | 23.8% |
FTA Preferential Rates
8 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ASEAN | 23.8% |
| Switzerland | 19% |
| Australia | 19% |
| CPTPP | 6.4% |
| EU | 6.5% |
| UK | 6.5% |
| RCEP_ASEAN_AU_NZ | 23.8% |
| JP_US | 6.4% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 1806.20 across other jurisdictions