WCO classification path
- Chapter19Preparations of cereals, flour
- Subheading190190Other
- National190190230(2) Malt extract
190190230
"(2) Malt extract"
HS code 190190230 (Chapter 19 "Preparations of cereals, flour"; Subheading 190190 "Other") under the Japan tariff schedule classifies "(2) Malt extract". Japan customs apply General rate of 9.6%, WTO rate 9%. Statutory unit of measure: KG. This commodity is subject to 2 import regulations or restrictions; 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 | 9.6% |
WTO 税率 WTO rate | 9% |
GSP 特惠税率 GSP rate | 4.5% |
FTA Preferential Rates
8 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ASEAN | 5% |
| Philippines | 4.1% |
| Australia | 4.1% |
| CPTPP | 2.4% |
| EU | 2.5% |
| UK | 2.5% |
| RCEP_ASEAN_AU_NZ | 9% |
| JP_US | 2.4% |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
主要食糧の需給及び価格の安定に関する法律
Law for Stabilization of Supply-Demand and Price of Staple Food
FM · http://www.maff.go.jp/e/index.html （contact information in Japanese） http://www.maff.go.jp/j/seisaku_tokatu/boeki/kome_yunyuu.html
Agency: Grain Trade and Operation Division, Staple Food Department, Crop 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
Global Benchmark
HS-6 prefix 1901.90 across other jurisdictions