HS Code	Description	Primary rate
040410111	- Containing added sugar	—
040410119	- Other	—
040410121	-- Containing added sugar	—
040410122	-- Other	—
040410125	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law	—
040410126	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410127	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410128	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410131	- Concerning whey and modified whey, other than mineral concentrated whey, used for the manufacture of mixed feeds as may be prescribed by a Cabinet order, in this subheading 1-(1)-�k2�l-�kii�l-1, 2 and (2)-�k2�l-�kii�l-1, 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 45,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. for feeding purposes" in this subheading	—
040410135	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law	—
040410136	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410137	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410138	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410141	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes��	—
040410142	- Concerning whey and products consisting of natural milk constitution, used for the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, in this subheading 1-(1)-�k2�l-�kii�l-2 and (2)-�k2�l-�kii�l-2 and subheading 0404.90-1-(1)-�k2�l, (2)-�k2�l and (3)-*�k2�l, for the quantity (quota) stipulated by a Cabinet Order on the basis of 25,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers" in this subheading	—
040410145	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law	—
040410146	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410147	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410148	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410151	- Containing added sugar	—
040410159	- Other	—
040410161	-- Containing added sugar	—
040410162	-- Other	—
040410165	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law	—
040410166	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410167	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410168	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410171	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes��	—
040410175	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 2 of Article 9 of the Temporary Tariff Measures Law	—
040410176	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410177	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410178	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410181	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes��	—
040410182	- For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers��	—
040410185	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law	—
040410186	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25%	—
040410187	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45%	—
040410188	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45%	—
040410200	2 Other	25%