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GSP - Handbook on the Scheme of Japan 2006

Manual by UNCTAD, 2006

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This handbook has been prepared by the UNCTAD secretariat based on the information provided by the Ministry of Foreign Affairs of Japan. It provides a general explanation of Japan´s scheme to allow officials and users responsible or involved in GSP issues to gain a better understanding of the scheme. The handbook is based on: • the Temporary Tariff Measures Law, • the Cabinet Order for Enforcement of the Temporary Tariff Measures Law; and • the Administrative Rule for Enforcement of the Temporary Tariff Measures Law. The original Japanese language versions of these texts are the sole authoritative versions in the event of a dispute. The tariff item numbers used in this publication are in accordance with the nomenclature of the International Convention on the Harmonized Commodity Description and Coding System (HS number). The product descriptions found in the lists have been reformulated to help understanding. Readers may wish refer to the Customs Tariff Schedules of Japan, published by the Japan Tariff Association, for further information on tariff item numbers and descriptions of Japanese GSP-eligible products and other products. Further information on the Japanese GSP scheme is available on the following Ministry of Foreign Affairs of Japan website: http://www.mofa.go.jp.

UNITED NATIONS CONFERENCE ON TRADE AND DEVELOMENT


Generalized System of Preferences


HANDBOOK ON THE SCHEME OF JAPAN


UNITED NATIONS
New York and Geneva, 2006




2


Disclaimer


This designation employed and the presentation of the material in this publication do not imply
the expression of any opinion whatsoever on the part of the Secretariat of the United Nations
concerning the legal status of any country, territory, city or area or of its authorities, or
concerning the delimitation of its frontiers or boundaries.


UNCTAD/ITCD/TSB/Misc.42/Rev.3




3


Preface


This handbook is a part of a series of publications aimed at helping exporters, producers and
government officials to utilize the trade opportunities available under the various GSP schemes.
The series comprises the following publications:


Publications in the Generalized System of Preferences series


x Handbook on the Scheme of Australia (UNCTAD/ITCD/TSB/Misc.56)
x Handbook on the Scheme of the Bulgaria (UNCTAD/ITCD/TSB/Misc.67)
x Handbook on the Scheme of Canada (UNCTAD/ITCD/TSB/Misc.66)
x Handbook on the Scheme of the European Community


(UNCTAD/ITCD/TSB/Misc.25/Rev.2)
x Handbook on the Scheme of Japan (present volume)
x Handbook on the Scheme of New Zealand (UNCTAD/ITCD/TSB/Misc.48)
x Handbook on the Scheme of Norway (UNCTAD/ITCD/TSB/Misc.29/Rev.1)
x Handbook on the Scheme of Switzerland (UNCTAD/ITCD/TSB/Misc.28/Rev.1)
x Handbook on the Scheme of the USA (UNCTAD/ITCD/TSB/Misc.58)
x List of GSP Beneficiaries (UNCTAD/ITCD/TSB/Misc.62/Rev.1)
x AGOA: A preliminary Assessment (UNCTAD/ITCD/TSB/2003/1)
x Negotiating Anti-Dumping and Setting Priorities Among Outstanding Issues in the Post-


Doha Scenario: A First Examination in the Light of Recent Practice and DSU
Jurisprudence (UNCTAD/ITCD/TSB/Misc.72)


x Quantifying the benefits obtained by developing countries from the GSP
(UNCTAD/ITCD/TSB/Misc.52)
x Trade Preferences for LDCs: An Early Assessment of Benefits and Possible Improvement
(UNCTAD/ITCD/TSB/2003/8)


For further information, please contact:


Ms. M. Mashayekhi, Head


Trade Negotiations and Commercial Diplomacy Branch


Division on International Trade in Goods and Services, and Commodities


United Nations Conference on Trade and Development


Palais des Nations


CH 1211 Geneva 10


Switzerland


Tel: (+41 22) 907 5866; 907 4944


Fax: (+41 22) 907 0044


E-mails: gsp@unctad.org


These publications are also available on the Internet:


http://www.unctad.org/gsp




4


Notes


This handbook has been prepared by the UNCTAD secretariat based on the information provided
by the Ministry of Foreign Affairs of Japan. It provides a general explanation of Japan's scheme
to allow officials and users responsible or involved in GSP issues to gain a better understanding
of the scheme.


The handbook is based on the Temporary Tariff Measures Law, the Cabinet Order for
Enforcement of the Temporary Tariff Measures Law and the Administrative Rule for
Enforcement of the Temporary Tariff Measures Law. The original Japanese language versions of
these texts are the sole authoritative versions in the event of a dispute.


The tariff item numbers used in this publication are in accordance with the nomenclature of the
International Convention on the Harmonized Commodity Description and Coding System (HS
number). The product descriptions found in the lists have been reformulated to help
understanding. Readers may wish refer to the Customs Tariff Schedules of Japan, published by
the Japan Tariff Association, for further information on tariff item numbers and descriptions of
Japanese GSP-eligible products and other products.


Further information on the Japanese GSP scheme is available on the following Ministry of
Foreign Affairs of Japan website: http://www.mofa.go.jp.




5


Contents


Page
Checklist: how to benefit from Japan's GSP 7


Explanatory notes on Japan's GSP scheme: 9
1. Beneficiaries 9
2. Product coverage (under the GPT treatment) 9


2.1. Agricultural and fishery products (HS chapters 1-24) 9
2.2. Industrial products (HS chapters 25-97) 9


3. Depth of tariff cuts (GST rates) 10
3.1. Agricultural and fishery products (HS chapters 1-24) 10
3.2. Industrial products (HS chapters 25-97) 10


4. Ceilings (under the GSP treatment) 10
4.1. Ceilings 10
4.2. Calculation of ceilings 10
4.3. Utilization of ceilings 10
4.4. Administration of ceilings and maximum country amounts 10


5. Escape clause 11
6. Graduation of advanced beneficiaries 11
7. Competitiveness-focused, product-by-product exclusion 11
8. Special preferential treatment for the least developed countries (LDCs) 12
9. Rules of origin 12


9.1. Rules for transportation (direct consignment) 12
9.2. Origin criteria 13
9.3. Use of materials imported from Japan 13
9.4. Rules of cumulative origin 14
9.5. Documentary evidence 14


10. Information on preferential imports 15


Annexes


Annex 1: Beneficiaries of the Japanese GSP scheme 19
Annex 2: List of agricultural and fishery products under the GPT treatment


(HS chapters 1-24) 21
Annex 3: Exceptional list of industrial products (HS chapters 25-97) 45
Annex 4: Table 1: List of products for which preferences are granted only to LDCs 49


(i) Agricultural and fishery products 49
(ii) Industrial products 55


Table 2: List of industrial products to which the ceilings system is applied
in Fiscal Year 2005 57
2.1. Ceiling for refined copper (goods of group No. 70 of


Table 1) originating in Democratic Republic of Congo and
Zambia


63


Annex 5: Minimal processes which are not accepted as obtaining original status 65
Annex 6: List of processed products for which the condition for origin country


acknowledgement is specified 67
Annex 7: List of products to which donor country content rule is not applied 95




6


Annexes (cont'd)


Annex 8: HS heading number of products which are exempted from documentary
requirements 99


Annex 9: Forms of documentary evidence: 101
1. Combined declaration and certificate of origin (Form A):


1.1. English version 103
1.2. French version 105


2. Certificate of Materials Imported from Japan and Certificate of
Cumulative Working/Processing


107




7


Checklist: how to benefit from Japan's GSP


Step 1: Establish the product’s tariff classification


¾ You should establish the correct tariff classification (Tariff Item Number, HS-
based) of the product intended for export to Japan.


Step 2: Check the product coverage


¾ You should find out whether your product is eligible for preference under
Japan's GSP scheme.


¾ To do this, you should examine the product lists of the GSP scheme in relation
to the precise tariff classification and product description.


Step 3: Assess the preferential margin


¾ If your product is eligible for preferential treatment under Japan's GSP scheme,
you should assess the preferential margin to determine the price you can offer
your buyer/importer.


Step 4: Check ceiling lists


¾ You should check ceilings which are set annually and understand how they are
administered.


¾ You should check the latest monthly digest of ceilings, which is reported in
Japan’s Official Gazette, or on the public notice boards at Custom offices.


Step 5: Comply with origin criteria


¾ You should ensure that your product complies with the origin criteria set by
Japan. Each scheme lays down its own origin criteria.


Step 6: Check consignment conditions


¾ You must ensure that the consignment conditions specified are met.


Step 7: Prepare documentary evidence


¾ The GSP scheme requires the combined Declaration and Certificate of Origin
Form A as documentary evidence. If necessary, additional certificates are also
required.




8




9


Explanatory notes on Japan's GSP scheme


The Generalized System of Preferences (GSP), based on the agreement reached at UNCTAD,
aims at contributing to the economic development of developing countries. GSP provides benefits
to developing countries by enabling qualified products to enter the markets of preference, thereby
giving reduced or free rates of duty to developed countries.


Japan's GSP started on 1 August 1971 and is effective until 31 March 2011.


1. Beneficiaries


Japan grants preferential tariff treatment under its GSP scheme to 140 developing countries and
15 territories.


Beneficiaries are designated by Cabinet Order from countries/territories requesting for
preferential treatment. The latter is subject to meeting the following criteria:


¾ The beneficiary country or the territory must have a developing economy.


¾ The territory must have its own tariff and trade system.


¾ The country or the territory wishes to receive preferential tariff treatment under the GSP
scheme.


¾ The beneficiaries must be prescribed by a Cabinet Order as a country or a territory to
which such preferences may appropriately be extended.


¾ Only beneficiary countries designated as least developed countries (LDCs) in the General
Assembly of the United Nations are eligible for special preferential treatment for LDCs.


2. Product coverage (under the GPT treatment)


2.1. Agricultural and fishery products (HS chapters 1-24)


Japan grants General Preferential Tariff (GPT) treatment for selected agricultural and fishery
products in 339 items (9-digit base, hereinafter the same).


2.2. Industrial products (HS chapters 25-97)


Preferences are granted for all industrial products, including products covered by preferences are
granted only to LDCs, with the exception of products in 118 items.




10


3. Depth of tariff cuts (GST rates)


3.1. Agricultural and fishery products (HS chapters 1-24)


Various tariff reductions, including duty-free treatment, apply to certain agricultural and fishery
products originating in developing country beneficiaries, except LDCs.


3.2. Industrial products (HS chapters 25-97)


All industrial products are in principle given duty-free treatment, with the exception of products
for which preferences are granted only to LDCs and some sensitive items for which GPT
treatment are limited to the ceiling (78 product groups - 1,264 items), and with GPT treatment is
free or set at 20, 40, 60 or 80 per cent of most-favoured-nation (MFN) rates.


4. Ceilings (under the GSP treatment)


4.1. Ceilings


For agricultural and fishery products (HS chapters 1- 24), there are no ceilings.


For industrial products (HS chapters 25-97), there are no ceilings for a number of industrial
products. For the rest, GPT imports are allowed until they exceed the ceilings. The ceilings are
calculated for each fiscal year for 78 product groups (1,264 items) – each covering products of
HS chapter, heading or sub-heading.


4.2. Calculation of ceilings


Ceilings are calculated in the following manner: FY 2000-2010: ceilings = ceiling of the previous
FY, multiplied by 1.03.


4.3. Utilization of ceilings


The ceilings for each product group are open for utilization by all preference-receiving countries
on an equal footing. No allocation or reservation is made for any individual beneficiary country.
After GPT preferential imports exceed the ceiling, GPT treatment shall be suspended, i.e. the
MFN rate of duty shall apply. Also, GPT treatment shall partly be suspended for a particular
product group with reference to a particular preference-receiving country when GPT imports of
products originating in that country exceed a maximum country amount of one-fifth of the total
value/quantity of the ceiling.


4.4. Administration of ceilings and maximum country amounts


Ceilings and maximum country amounts are administrated on a first-come-first-served basis
subject to monthly control and the MFN rate is applied as of the middle of the following month,
i.e. after the ceiling or the maximum country amount has been exceeded.




11


5. Escape clause


Where increased preferential imports of a product cause, or threaten to cause, damage to a
domestic industry, preferential treatment on the product may be suspended temporarily.


6. Graduation of advanced beneficiaries


Advanced beneficiaries are to be excluded from the list of GSP beneficiaries under the annual
review. The "graduation" process begins with "partial graduation", if applicable, in order to
mitigate its impact on "graduating" economies.


In cases of "partial graduation," a product of a beneficiary country or territory is to be excluded
from the GPT-treatment product coverage if : the country or territory in question is classified as a
high-income economy in the previous year's World Bank Atlas; if it is not in the World Bank
Atlas, the country in question needs to have the same level of GNP (gross national product) per
capita; and its exports of the product to Japan exceed 25 per cent of the world's exports of the
product to Japan, and at the same time are more than one billion yen.


Each country or territory and product shall be reviewed every year. If any above conditions are
not met, preferential tariff treatment shall be given.


Furthermore, as of 1 April 2000, a beneficiary country or territory is to be excluded from the list
of GSP beneficiaries if it is classified as a high-income economy in the World Bank Atlas for the
previous three years in a row; in the event it is not in the World Bank Atlas, it needs to have the
same level of GNP per capita.


When a country or territory which is not the list of GSP beneficiaries is not classified as a high-
income economy for three consecutive years, they shall be subject to the GSP scheme if they
formulate a request to Japan to apply the GSP beneficiary status to them once again.


7. Competitiveness-focused, product-by-product exclusion


Under the annual review, a product from a developing beneficiary country or territory which is
found to be highly competitive in the Japanese market is to be excluded from the GPT-treatment
product coverage, when the following criteria are met in the course of two consecutive calendar
years: If the imports of a product from a developing beneficiary (except LDCs) to Japan in value
term account for more than 50 per cent of its import from the world to Japan, and at the same
time amount to over one billion yen.


However, any product that meets such criteria shall not be excluded when it is determined that
there is no need to exclude it, considering the existence of domestic output or various impacts on
a domestic industry. Also the products in the ceiling product groups, which meet such criteria
above, shall not be excluded.


Preferential tariff treatment shall be re-introduced for the products that cannot meet the above
criteria in two consecutive calendar years after exclusion.




12


8. Special preferential treatment for least developed countries (LDCs)


Tariff-free and quota-free are special preferential treatment which are offered to the beneficial
LDCs for all products under the GPT treatment and additional products for which preferences are
granted only to LDCs.


With regard to the refined copper imported from the Democratic Republic of Congo and Zambia,
its preferential tariff rate is free but the ceiling will not be removed until the end of the FY 2005.


9. Rules of origin


In order for goods exported from a preference-receiving country to be eligible for preferential
tariff treatment, they must be recognized as originating in that country under the origin criteria of
the Japanese GSP scheme, and transported to Japan in accordance with its rules for transportation.


9.1. Rules for transportation (direct consignment)


This rule is to ensure that the goods retain their identity and are not manipulated or further
processed in the course of shipment.


(i) In principle, the goods must be transported directly to Japan without passing through any
territory other than the exporting preference-receiving country.


(ii) However, with regard to goods transported to Japan through the territories of countries
other than the exporting preference-receiving country, they are entitled to preferential
treatment if:


(a) they have not undergone any operations in the transit countries other than trans-
shipment or temporary storage exclusively on account of transport requirements,
and


(b) the trans-shipment or temporary storage has been carried out in a bonded area or
any other similar place, under the supervision of the customs authorities of those
transit countries.


(iii) With regard to goods exported from a preference-receiving country, for temporary storage
or display at exhibitions, fairs and similar performances in another country, which have
been exported by the person who has so exported the goods from another country to Japan,
they are entitled to preferential treatment if:


(a) the transportation to Japan from the country where the exhibition (etc.) has been
held falls under (i) or (ii) above; and


(b) the exhibition (etc.) has been held in a bonded area or any other similar place
under the supervision of the Customs authorities of that country.




13


9.2. Origin criteria


Goods are considered as originating in a preference-receiving country if they are wholly obtained
in that country.


Goods which have been partially or completely produced from materials or parts imported from
other countries, or of unknown origin, are considered as originating in a preference-receiving
country if those materials or parts used have undergone sufficient working or processing in that
country. As a general rule, working or processing operations will be considered sufficient when
the resulting goods is classified under an HS tariff heading (4 digits), other than that covering
each of the non-originating materials or parts used in the production.


However, there are two exceptions to this rule. One is that some working or processing will not
be considered sufficient when working or processing is actually so simple even if there is a
change in the HS heading (see Annex 6, Minimal processes which are not accepted as obtaining
original status).


The other is that some goods which are required to satisfy the specific conditions in order to
obtain originating status without a change in the HS heading (see Annex 7, List of processed
products for which the condition for origin country acknowledgement is specified).


9.3. Use of materials imported from Japan


In application of the origin criteria, the following special treatment will be given to the materials
imported from Japan into a preference-receiving country and used in the production of goods to
be later exported to Japan (this rule is known as the "Donor Country Content Rule"):


(i) In the case of the goods produced in a preference-receiving country only from materials
imported from Japan, or those produced in a preference-receiving country only from
materials wholly obtained in the preference-receiving country and materials imported from
Japan, such goods will be regarded as being wholly obtained in that country.


(ii) Any goods exported from Japan which have been used as part of raw materials or
components for the production of any goods produced other than those goods as provided
for in the above-mentioned paragraph (i) shall be regarded as wholly obtained in that
country.


However, with regard to some products obtained in a preference-receiving country (see Annex 8,
List of processed products to which donor country content rule is not applied), special treatment
will not be granted.




14


9.4. Rules of cumulative origin


In the case of the goods produced in Indonesia, Malaysia, the Philippines, Thailand and Vietnam
(hereinafter "the five countries"), the five countries are regarded as a single preference-receiving
country for the purpose of applying the above-mentioned origin criteria and Preference-giving
country content rule.


In detail, the five countries enjoy the following effects when applying the substantial
manufacturing standards.


(i) When calculating the rate of use of materials not originating in the five countries, the
goods listed below are treated as having originated in the five countries.


(a) All raw materials consisting only of goods originating in the five countries.


(b) All raw materials consisting only of goods exported from Japan to the five
countries.


(c) All raw materials consisting only of the goods prescribed in (a) and (b).


(d) If mixed with raw materials from other countries (with the exception of goods
exported from Japan), the portion of the raw materials which conform to the
provisions of (a) through (c).


(ii) The goods are qualified to have originated in one of the countries when certain
requirements related to the manner they were processed or manufactured are satisfied in
all the countries involved in their production.


The origin of goods which are eligible for the preferential tariff treatment according to the
rules of cumulative origin is the country that exports the goods to Japan.


To make use of cumulative origin system, Cumulative Working/processing Certificate
should be presented to the Customs at the time of import declaration in addition to the
Certificate of Origin Form A.


9.5. Documentary evidence (See Annex 9)


(i) Evidence relating to origin of goods:


(a) Documentary requirements for all goods to receive GSP treatment


In order for goods to receive the preferential tariff treatment, a Certificate of Origin
(combined declaration and certificate) Form A must be submitted to the Japanese
Customs authorities on importation of the goods into Japan. The Certificate shall be
issued by the customs authorities (or other competent government authorities of the
exporting preference-receiving country or other bodies of that country, such as chambers
of commerce, which are registered as the issuers by the Japanese customs authorities)
upon application from the exporter when he exports the goods concerned. However, with
regard to consignments of customs value not exceeding 200,000 Yen or goods whose




15


origins are evident (see Annex 9, HS Heading number of products which are exempted
from documentary requirements), this Certificate will not be required.


(b) Material imported from Japan


When one or other of the special treatments under the "Preference-giving Country
Content Rule" is sought in respect of goods to be exported from a preference-receiving
country to Japan, a "Certificate of Materials Imported from Japan" issued by the same
competent authorities issuing the Certificate of Origin (Form A) will be required to
establish that the materials used in the production of the goods were originally imported
from Japan into that country.


(c) Cumulative origin


When one or other of the special treatments under the Rules of Cumulative Origin is
sought in respect of goods produced in one of the countries (Indonesia, Malaysia, the
Philippines, Thailand and Vietnam), a "Cumulative Working/Processing Certificate" must
be submitted, on importation of the goods into Japan, to the Japanese customs authorities,
together with a Certificate of Origin (Form A). The Cumulative Working/Processing
Certificate shall be issued by the same authorities issuing the Certificate of Origin. The
term reference number of the Cumulative Working/Processing Certificate must be entered
in Box 4 ("For official use") of the Certificate of Origin.


(ii) Evidence relating to transport


In the case of transportation coming under (ii) or (iii) of the above-mentioned rules for
transportation, the following evidence is needed to establish that the transportation was in
conformity with the conditions specified respectively:


(a) a through bill of lading;
(b) a certification by the Customs authorities or other government authorities of the


transit countries; or
(c) failing these, any other substantiating document deemed sufficient. However, with


regard to consignments of Customs value not exceeding 200,000 Yen, this
evidence will not be required.


10. Information on preferential imports


The value (or quantity) of preferential imports of each product group is announced monthly in the
Official Gazette of Japan.




16




17


ANNEXES




18




19


Annex 1


BENEFICIARIES OF THE JAPANESE GSP SCHEME


(as of May 2004)
(*: least developed countries)


Afghanistan*
Albania
Algeria
American Samoa
Angola*
Antigua and
Barbuda
Argentina
Armenia
Azerbaijan
Bahrain
Bangladesh*
Barbados
Belarus
Belize
Benin*
Bhutan*
Bolivia
Bosnia and
Herzegovina
Botswana
Brazil
British Anguila
British Virgin
Islands
Bulgaria
Burkina Faso*
Burundi*
Cambodia*
Cameroon
Canary Islands
Cape Verde*
Central African
Republic*
Ceuta and Melilla
Chad*
China (except for
Hong Kong and
Macao)
Chile
Colombia
Democratic
Republic of Congo*
Republic of Congo


Cook Islands
Costa Rica
Cuba
Croatia
Dominica
Dominican
Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea*
Eritrea*
Ethiopia*
Falkland Islands
and Dependencies
Fiji
French Polynesia
Gabon
Gambia*
Georgia
Ghana
Gibraltar
Grenada
Guatemala
Guinea*
Guinea-Bissau*
Guyana
Haiti*
Honduras
India
Indonesia
Iran
Iraq
Ivory Coast
Jamaica
Jordan
Kazakhstan
Kenya
Kiribati*
Kyrgyz
Laos*
Lebanon
Lesotho*
Liberia*


Libya
The Former
Yugoslav Republic
of Macedonia
Madagascar*
Malawi*
Malaysia
Maldives*
Mali*
Marshall Islands
Mauritania*
Mauritius
Mexico
Micronesia
Moldova
Mongolia
Montserrat
Morocco
Mozambique*
Myanmar*
Namibia
Nepal*
Nicaragua
Niger*
Nigeria
Niue
Oman
Pakistan
Palau
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Romania
Rwanda*
Samoa*
Sao Tome and
Principe*
Saudi Arabia
Senegal*
Seychelles
Sierra Leone*
Solomon Islands*


Somalia*
South Africa
Sri Lanka
St. Christopher and
Nevis
St. Helena and
Dependencies
St. Lucia
St. Vincent
Sudan*
Suriname
Swaziland
Syria
Tajikistan
Tanzania*
Thailand
Togo*
Tokelau Islands
Tonga
Trinidad and
Tobago
Tunisia
Turkey
Turkmenistan
Turks and Caicos
Islands
Tuvalu*
Uganda*
Ukraine
Uruguay
Uzbekistan
Vanuatu*
Venezuela
Viet-Nam
West Bank and
Gaza Strip
Yemen*
Federal Republic of
Yugoslavia
Zambia*
Zimbabwe




20




21


Annex 2


LIST OF AGRICULTURAL AND FISHERY PRODUCTS UNDER


THE GPT TREATMENT


(HS CHAPTERS 1-24)


Note: Duty free entry is granted for all products originated in the LDCs in this list


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


02.06
Edible offal of bovine animals, swine, sheep, goats, horses,
asses, mules or hinnies, fresh, chilled or frozen:


0206.30 Of swine, fresh or chilled
2 Other than that of wild boars:


(1) Internal organs 8.5% 4.3%
Of swine, frozen:


0206.41 Livers:
2 Oher than those of wild boars 8.5% 4.3%


0206.49 other than livers:


2 Other than that of wild boars:
(1) Internal organs 8.5% 4.3%


02.07
Meat and edible offal, of the poultry of heading 01.05,
fresh, chilled or frozen:


Of fowls of the species, Gallus domesticus:
0207.14 Cuts and offal, frozen:


1 Livers 3.0% Free
Of turkeys:


0207.24 Not cut in pieces, fresh or chilled 3.0% Free
0207.25 Not cut in pieces, frozen 3.0% Free
0207.26 Cuts and offal,fresh or chilled 3.0% Free
0207.27 Cuts and offal, frozen


1 Livers 3.0% Free
2 Other 3.0% Free


Of ducks, geese or guinea fowls:
0207.32 Not cut in pieces, fresh or chilled:


2 Other than those of ducks 9.6% 4.8%
0207.33 Not cut in pieces, frozen:


1 Of ducks 9.6% 4.8%
2 Other 9.6% 4.8%


0207.34 Fatty livers, fresh or chilled 3.0% Free
0207.35 Other, fresh or chilled:


2 Other than those of ducks 9.6% 4.8%
0207.36 Other, frozen:


1 Livers 3.0% Free
2 Other:


(1) Of ducks 9.6% 4.8%




22


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


(2) Other 9.6% 4.8%
02.09 6.0% 3.0%


0209.00
Pig fat, free of lean meat, and poultry fat, not rendered or
otherwise extracted, fresh, chilled, frozen, salted, in brine,
dried or smoked.


03.01 Live fish:
0301.10 Ornamental fish:


Other than carp or gold-fish 1.7% Free


03.05
Fish, dried, salted or in brine; smoked fish, whether or not
cooked before or during the smoking process; flours, meals
and pellets of fish, fit for human consumption:


0305.20 Livers and roes of fish, dried, smoked, salted or in brine:
Other than hard roes of Nishin (Clupea spp. ), hard
roes of Tara (Gadus spp.,Theragra spp.and Merluccius
spp.) or hard roes of Salmonidae


2.8% Free


03.06


Crustaceans, whether in shell or not, live, fresh, chilled,
frozen, dried, salted or in brine; crustaceans, in shell,
cooked by steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine; flours, meals and
pellets of crustaceans, fit for human consumption:


Not frozen:


0306.21
Rock lobster and other sea crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.):


2 Other than live, fresh or chilled 5.0% 4.0%
0306.22 Lobsters (Homarus spp.):


2 Other than live, fresh or chilled 5.0% 4.0%
0306.23 Shrimps and prawns:


2 Other than live, fresh or chilled 5.0% 4.0%
0306.29 Other:


2 Ebi other than live, fresh or chilled 5.0% 4.0%


03.07


Molluscs, whether in shell or not, live, fresh, chilled, frozen,
dried,salted or in brine; aquatic invertebrates other than
crustaceans and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit for human
consumption:


Octopus (Octopus spp.):
0307.51 Live, fresh or chilled 7.0% 5.0%
0307.59 Other:


1 Frozen 7.0% 5.0%
Other than oysters, scallops, mussels, cuttle fish, squid,
octopus or snails (excluding sea snails):


0307.99 Other than live, fresh or chilled ones:
2 Dried, salted or in brine:


(4) Other molluscs and aquatic invertebrates:




23


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


Hard clam, dried 10.0% 9.0%
04.10


0410.00
Edible products of animal origin, not elsewhere specified
or included:


1 Salanganes' nests 1.5% Free
2 Other 9.0% 4.5%


05.09
0509.00 Natural sponges of animal origin:


Less than 3,600 yen/kg in value for customs duty 3.5% Free
05.10


0510.00


Ambergris, castoreum, civet and musk; cantharides; bile,
whether or not dried; glands and other animal products
used in the preparation of pharmaceutical products, fresh,
chilled, frozen or otherwise provisionally preserved:


2 Other than musk or gall stone 3.0% Free


05.11
Animal products not elsewhere specified or included; dead
animals of Chapter l or 3, unfit for human consumption:


Other than bovine semen:


0511.91
Products of fish or crustaceans, molluscs or other
aquatic invertebrates; dead animals of Chapter 3:


2 Other than fish waste, fertile fish eggs for
hatching or artemia salina's eggs


1.7% Free


0511.99 Other:
2 Other than silk-worm eggs, animal semen,
tendons and sinews, parings and similar waste of
raw hides and skins, or dried animal blood


1.5% Free


06.04


Foliage, branches and other parts of plants, without flowers
or flower buds, and grasses, mosses and lichens, being
goods of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached, impregnated or
otherwise prepared:


0604.10 Mosses and lichens 3.0% Free
Other:


0604.91 Fresh 3.0%
Free


0604.99
Dried, dyed, bleached, impregnated or otherwise
prepared


3.0% Free


07.01 Potatoes, fresh or chilled:
0701.10 Seed 3.0% Free


07.05
Lettuce(Lactuca sativa)and chicory(Cichorium spp.), fresh
or chilled:


Chicory:
0705.21 Witloof chicory (Cichorium spp.),fresh or chilled: 3.0% 1.5%
0705.29 Other 3.0% 1.5%




24


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


07.06
Carrots, turnips, salad beetroot, salsify, celeriac,radishes and
similar edible roots, fresh or chilled:


0706.90 Other than carrots or turnips:
Burdock 2.5% Free


07.09 Other vegetables, fresh or chilled:
0709.10 Globe artichokes 3.0% 1.5%


Mushrooms and truffles:
0709.52 Truffles 3.0% Free
0709.59 Other:


Matsutake 3.0% Free


07.11


Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other
preservative solitions), but unsuitable in that state for
immediate consumption:


0711.20 Olives 9.0% 4.5%
0711.30 Capers 9.0% 7.5%


07.12
Dried vegetables, whole, cut, sliced, broken or in powder,
but not further prepared:


0712.90 Other vegetables; mixtures of vegetables:
Potatoes whether or not cut or sliced but not further
prepared


12.8% 10.0%


Bamboo shoots 9.0% 7.5%


07.13
Dried leguminous vegetables, shelled, whether or not
skinned or split:


0713.10 Peas(Pisum sativum)
2 Other than those rendered suitable solely for sowing
by chemical treatment:


(1) Certified as seeds for sewing vegetables in
accordance with the provisions of a Cabinet Order


6.0% 3.0%


0713.20 Chickpeas (garbanzos)
2 Other than those rendered suitable solely for sowing
by chemical treatment


8.5% 4.3%


Beans (Vigna spp., Phaseolous spp.)


0713.33
Kidney beans, including white pea beans (Phaseolus
vulgaris):


2 Other than those rendered suitable solely for
sowing by chemical treatment:


(1) Certified as seeds for sewing vegetables in
accordance with the provisions of a Cabinet
Order


6.0% 3.0%


0713.39
Other than beans of the species Vigna mungo (L.)
Hepper or Vigna radiata (L.) wilczek,small red
(Adzuki) beans (Phaseolus or Vigna angularis):


2 Other than rendered suitable solely for sowing by
chemical treatment:




25


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


(1) Certified as seeds for sewing vegetables in
accordance with the provisions of a Cabinet
Order


6.0% 3.0%


0713.40 Lentils
2 Other than those rendered suitable solely for sowing
by chemical treatment


8.5% 4.3%


0713.50
Broad beans (Vicia faba var.major)and horse beans(Vicia
faba var.equina,Vicia faba var.minor)


2 Other than those rendered suitable solely for sowing
by chemical treatment


(1) Certified as seeds for sewing vegetables in
accordance with the provisions of a Cabinet Order


6.0% 3.0%


0713.90 Other:
2 Other than rendered those suitable solely for sowing
by chemical treatment:


(1) Certified as seeds for sewing vegetables in
accordance with the provisions of a Cabinet Order


6.0% 3.0%


08.01
Coconuts, Brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled:


Coconuts:
0801.11 Desiccated 3.0% Free
0801.19 Other 3.0% Free


Brazil nuts:
0801.21 In shell 3.0% Free
0801.22 Shelled 3.0% Free


08.02 Other nuts, fresh or dried, whether or not shelled or peeled:
Almonds:


0802.11 In shell:
2 Sweet almond 2.4% Free


0802.12 Shelled
2 Sweet almond 2.4% Free


Hazelnuts or filberts (Corylus spp.)
0802.21 In shell 6.0% Free
0802.22 Shelled 6.0% Free
0802.90 Other:


2 Macadamia nuts 5.0% 2.5%
3 Pecans 4.5% Free


08.03
0803.00 Bananas, including plantains, fresh or dried:


1 Fresh:
(1) If imported during the period from 1st April to
30th September


20.0% 10.0%


(2) If imported during the period from 1st October
to 31st March


25.0% 20.0%


2 Dried 3.0% Free




26


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


08.04
Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh or dried:


0804.20 Figs: 6.0% 3.0%
0804.40 Avocados: 3.0% Free
0804.50 Guavas, mangoes and mangosteens 3.0% Free


08.06 Grapes, fresh or dried:
0806.20 Dried 1.2% Free


08.07
Melons (including watermelons) and papaws (papayas),
fresh:


0807.20 Papaws (papayas) 2.0% Free
08.10 Other fruit, fresh:


0810.20 Raspberries, blackberries, mulberries and loganberries 6.0% 3.0%
0810.30 Black, white or red currants and gooseberries 6.0% 3.0%
0810.40 Cranberries, bilberries and other fruits of the genus 6.0% 3.0%
0810.60 Durians 5.0% 2.5%
0810.90 Other:


Rambutan, passionfruit, litchi and carambola (star-
fruit)


5.0% 2.5%


08.11
Fruit and nuts, uncooked or cooked by steaming or boiling
in water,frozen, whether or not containing added sugar or
other sweetening matter:


0811.20
Raspberries, blackberries, mulberries, loganberries,
black, white or red currants and gooseberries:


1 Containing added sugar 9.6% 4.8%
2 Other 6.0% 3.0%


0811.90
Other than strawberries, raspberries, blackberries,
mulberries, loganberries, black, white or red currants or
gooseberries:


1 Containing added sugar:
(2)Berries 9.6% 4.8%
(3)Sour cherries 13.8% 6.9%
(5)Other than pineapples, berries,sour cherries,
peaches or pears:


Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi,sugar-
apples, mangoes, bullock's-heart, passionfruit,
dookoo kokosan, mangosteens, soursop and litchi


12.0% 6.0%


2 Other:




27


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


(2)Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi,sugar-
apples, mangoes, bullock's-heart, passionfruit,
dookoo kokosan, mangosteens, soursop and litchi


7.2% 3.6%


(3) Peaches, pears and berries:
Berries 6.0% 3.0%


(4) Other:
Camucamu 12.0% 2.0%


08.12


Fruit and nuts provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), but unsuitable in that state for
immediate consumption:


0812.90 Other than cherries:
4 Other than bananas, oranges or grapefruit:


(3) Other than lemons, limes (excluding those
provisionally preserved in preservative solutions) or
chestnuts:


Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi, sugar-
apples, mangoes, bullock's-heart, passionfruit,
dookoo kokosan, angosteens, soursop and litchi


12.0% 6.0%


08.13
Fruit, dried, other than that of headings Nos. 08.01 to 08.06;
mixtures of nuts or dried fruits of Chapter 8:


0813.20 Prunes 2.4% Free
0813.40 Other than apricots, prunes or apples


1 Berries 9.0% 4.5%
2 Other:


Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi, sugar-
apples, mangoes, bullock's-heart, passionfruit,
dookoo kokosan, angosteens, soursop and litchi


7.5% 3.8%


Kehapi 9.0% 4.5%
0813.50 Mixtures of nuts or dried fruits of Chapter 8:


1 Mixtures containing more than 50% by weight of a
single nut or dried fruit constituent, excluding those
containing chestnuts, walnuts, pistachios, nuts of
subheading 0802.90 (except betel nuts and macadamia
nuts) or dried fruits of subheadings 0813.10 to 0813.40


6.0% 3.0%


2 Other 12.0% 6.0%




28


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


08.14


0814.00
Peel of citrus fruit or melons (including watermelons),
fresh, frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions


1.5% Free


09.01
Coffee, whether or not roasted or decaffeinated;coffee husks
and skins; coffee substitutes containing coffee in any
proportion:


Coffee, roasted:
0901.21 Not decaffeinated 12.0% 10.0%
0901.22 Decaffeinated 12.0% 10.0%
0901.90 Other than coffee:


2 Coffee substitutes containing coffee Free 12% 12.0% Free


09.02
Tea, whether or not flavoured:


0902.40
Other black tea (fermented) and other partly fermented
tea:


2 Other than waste, unfit for beverage:
(1) Black tea 3.0% 2.5%


0903.00 Mate 12.0% 6.0%


9.04
Pepper of the genus Piper; dried or crushed or ground fruits
of the genus Capsicum or of the genus Pimenta:


Pepper:
0904.11 Neither crushed nor ground:


1 Put up in containers for retail sale 3.0% Free
0904.12 Crushed or ground:


1 Put up in containers for retail sale 3.0% Free


0904.20
Fruits of the genus Capsicum or of the genus Pimenta,
dried or crushed or ground:


1 Put up in containers for retail sale 6.0% Free
0907.00 Cloves (whole fruit, cloves and stems):


1 Put up in containers for retail sale 3.6% Free
09.08 Nutmeg, mace and cardamoms:


0908.10 Nutmeg:
1 Put up in containers for retail sale 3.6% Free


0908.20 Mace:
1 Put up in containers for retail sale 3.6% Free


0908.30 Cardamoms:
1 Put up in containers for retail sale 3.6% Free


09.09
Seeds of anise, badian, fennel, coriander, cumin or caraway;
juniper berries:


0909.10 Seeds of anise or badian:


1 Put up in containers for retail sale 6.0% Free
2 Not put up in containers for retail sale:


(2) Crushed or ground 3.0% Free




29


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


0909.20 Seeds of coriander:
1 Put up in containers for retail sale 6.0% Free
2 Not put up in containers for retail sale:


(2) Crushed or ground 3.0% Free
0909.30 Seeds of cumin:


1 Put up in containers for retail sale 6.0% Free
2 Not put up in containers for retail sale:


(2) Crushed or ground 3.0% Free
0909.40 Seeds of caraway:


1 Put up in containers for retail sale 6.0% Free
2 Not put up in containers for retail sale:


(2) Crushed or ground 3.0% Free
0909.50 Seeds of funnel; juniper berries:


1 Put up in containers for retail sale 6.0% Free
2 Not put up in containers for retail sale:


(2) Crushed or ground 3.0% Free


09.10
Ginger, saffron, turmeric (curcuma), thyme, bay leaves,
curry and other spices:


0910.10 Ginger:
2 Not provisionally preserved in brine, in sulphur
water or in other preservative solutions:


(1) Put up in containers for retail sale 5.0% Free
(2) Not put up in containers for retail sale 2.5% Free


0910.20 Saffron:
1 Put up in containers for retail sale 3.6% Free


0910.30 Turmeric (curcuma):
1 Put up in containers for retail sale 3.6% Free


0910.40 Thyme; bay leaves:
1 Put up in containers for retail sale 3.6% Free


0910.50 Curry 7.2% 3.6%
Other spices:


0910.91 Mixtures referred to in Note 1(b)* to Chapter 9:
1 Put up in containers for retail sale 3.6% Free


0910.99 Other:
1 Put up in containers for retail sale 3.6% Free


1002.00 Rye
2 Other than that rendered suitable solely for sowing by
chemical treatment


4.2% Free


10.05 Maize (corn)
1005.10 Seed


2 Other than that rendered suitable solely for sowing
by chemical treatment


\\9/kg \\4.5/kg


1007.00 Grain sorghum




30


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


2 Other than that rendered suitable solely for sowing by
chemical treatment or for feeding purpose


3.0% Free


10.08 Buckwheat, millet and canary seed; other cereals:
1008.9 Other cereals


2 Other than those rendered suitable solely
(2) Other than triticale 3.0% Free


11.02 Cereal flours other than those of wheat or meslin: 11.02
1102.10 Rye flour 15.0% 7.5%


11.03 Cereal groats, meal and pellets:
Groats and meal:


1103.19 Of cereals other than wheat or maize (corn):
3 Of oats 12.0% 6.0%
5 Other than those of barley, triticale, oats or rice 17.0% 8.5%


1103.20 Pellets:
2 Of oats: 12.0% 6.0%
6 Other than those of wheat, oats, maize (corn), rice,
barley or triticale


17.0% 8.5%


11.04
Cereal grains otherwise worked (for example, hulled,rolled,
flaked, pearled, sliced or kibbled), except rice of heading
No.10.06; germ of cereals, whole, rolled, flaked or ground:


Rolled or flaked grains:
1104.12 Of oats 12.0% 6.0%
1104.19 Of other cereals


4 Other than those of wheat, triticale, maize (corn),
rice or barley


17.0% 8.5%


Other worked grains (for example, hulled, pearled, sliced
or kibbled):


1104.22 Of oats 12.0% 6.0%


12.08
Flours and meals of oil seeds or oleaginous fruits, other than
those of mustard:


1208.10 Of soya beans 4.2% Free
1208.90 Other 4.2% Free


12.11


Plants and parts of plants (including seeds and fruits), of a
kind used primarily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar purposes, fresh or dried,
whether or not cut, crushed or powdered:


1211.90
Other than liquorice roots, ginseng roots, coca leaf or
poppy straw:


2 Pyrethrum 12.0% Free
4 Other:


Sandal woods 2.5% Free
Job's tears 3.0% Free
Other 2.5% Free




31


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


12.12


Locust beans, seaweeds and other algae, sugar beet and
sugar cane, fresh, chilled, frozen or dried, whether or not
ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the variety
Cichorium intybus sativum) of a kind used primarily for
human consumption, not elsewhere specified or included:


1212.20 Seaweeds and other algae:
1 Edible seaweeds and other algae, fresh,chilled,
frozen or dried:


(3) Other:
Hijiki (Hizikia fusiformis) 10.5% 8.0%


2 Other:
(1) Gloiopeltis spp., Porphyra spp., Enteromorpha
spp., Monostroma spp., Kjellmaniella spp. or
Laminaria spp.:


Of Gloiopeltis spp. 3.5% Free


1212.30
Apricot, peach (including nectarine) or plum stones and
kernels


3.0% Free


1212.99 Other:
Other than sugar beet:


2 Chicory roots 9.0% 4.5%
4 Other than tubers of konnyaku (Amorphophalus),
whether or not cut, dried or powdered, chicory roots
or sugar cane


3.0% Free


13.02
Vegetable saps and extracts; pectic substances, pectinates
and pectates; agar-agar and other mucilages and thickeners,
whether or not modified,derived from vegetable products:


1302.20 Pectic substances, pectinates and pectates 3.0% Free


14.01
Vegetable materials of a kind used primarily for plaiting
(for example, bamboos, rattans, reeds, rushes, osier, raffia,
cleaned, bleached or dyed cereal straw, and lime bark):


1401.10 Bamboos 8.5% 5.0%
1401.90 Other than bamboos or rattans:


2 Other than rushes, shichitoi (Cyperus tegetiformi) or
wanguru (Cyperus exaltatus):


(1) Kudzu vine 3.0% Free
(2) Other 3.0% Free


14.04 Vegetable products not elsewhere specified or included:


1404.90
Other than raw vegetable materials of a kind used
primarily in dyeing or tanning or cotton linters:


2 Of Machilus thunbergii or of loofah 6.0% Free
3 Mizugoke (Sphagnum moss) 3.0% Free
4 Other:


Leaves of Kashiwa (Quercus dentata) 6.0% Free
Leaves of "Sarutori ibara" (Smilax china L.) 6.0% Free




32


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


Other 6.0% 3.0%


1505.00
Wool grease and fatty substances derived therefrom
(including lanolin):


1 Wool grease, crude 1.2% Free


15.11
Palm oil and its fractions, whether or not refined, but not
chemically modified:


1511.10 Crude oil 3.5% Free
1511.90 Other


1 Palm stearin 2.5% Free
2 Other 3.5% Free


15.13
Coconut (copra), palm kernel or babassu oil and fractions
thereof, whether or not refined, but not chemically
modified:


Coconut (copra) oil and its fractions:


1513.11 Crude oil
4.5% or \\5/kg
whichever is
the greater


Free


1513.19 Other
4.5% or \\5/kg
whichever is
the greater


Free


Palm kernel or babassu oil and fractions thereof:
1513.21 Crude oil:


1 Palm kernel oil 4.0% Free
1513.29 Other:


1 Palm kernel oil and its fractions 4.0% Free


15.15
Other fixed vegetable fats and oils (including jojoba oil)and
their fractions, whether or not refined, but not chemically
modified:


1515.30 Castor oil and its fractions 4.5% Free
1515.90 Other:


4 Other:
(1) Of an acid value exceeding 0.6:


Rice bran oil and its fractions \\8.5/kg \\4.2/kg


15.16
Animal or vegetable fats and oils and their fractions, partly
or wholly hydrogenated, inter-esterified,reesterified or
elaidinised, whether or not refined, but not further prepared:


1516.10 Animal fats and oils and their fractions 4.0% Free
1516.20 Vegetable fats and oils and their fractions 3.5% Free


1518.00


Animal or vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated,sulphurised, blown,
polymerised by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of
heading No.15.16; inedible mixtures or preparations of
animal or vegetable fats or oils or of fractions of different


2.5% Free




33


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


fats or oils of Chapter 15, not elsewhere specified or
included


1520.00 Glycerol, crude; glycerol waters and glycerol lyes 5.0% Free


15.21
Vegetable waxes (other than triglycerides), beeswax, other
insect waxes and spermaceti, whether or not refined or
coloured:


1521.90 Other than vegetable waxes:
1 Beeswax or spermaceti:


Beeswax 12.8% 6.4%
Spermaceti 5.3% Free


2 Other 4.5% Free
16.02 Other prepared or preserved meat, meat offal or blood:


1602.20 Of liver of any animal
2 Other than those of bovine animals or swine, in
airtight containers


6.0% 3.0%


Of poultry of heading 01.05
1602.31 Of turkeys:


2 Other than guts, bladders or stomachs, whole and
pieces thereof, simply boiled in water


(2) Not containing meat or meat offal of bovine
animals or swine


6.0% 3.0%


1602.90
Other than those of liver of any animals, poultry of
heading 01.05, swine or bovine animals, including
preparations of blood of any animal:


2 Other than guts, bladders or stomachs, whole and
pieces thereof, simply boiled in water


(2) Not containing meat or meat offal of bovine
animals or swine


6.0% 3.0%


1603.00
Extracts and juices of meat, fish or crustaceans, molluscs
or other aquatic invertebrates:


1 Extracts and juices of meat 12.0% 6.0%
2 Other 9.6% 6.4%


16.04
Prepared or preserved fish; caviar and caviar substitutes
prepared from fish eggs:


Fish, whole or in pieces, but not minced:
1604.11 Salmon:


Other than in airtight containers 9.6% 7.2%
1604.12 Herrings 9.6% 7.2%
1604.13 Sardines, sardinella and brisling or sprats 9.6% 7.2%
1604.14 Tunas, skipjack and bonito (Sarda spp.):


Skipjack and other bonito, in airtight containers 9.6% 6.4%
Other 9.6% 7.2%


1604.15 Mackerel 9.6% 7.2%
1604.16 Anchovies 9.6% 7.2%
1604.19 Other 9.6% 7.2%




34


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


1604.20 Other prepared or preserved fish:
1 Hard roes:


Of Nishin (Clupea spp.):
In airtight containers 11.0% 9.6%


2 Other 9.6% 7.2%
1604.30 Caviar and caviar substitutes 6.4% 4.8%


16.05
Crustaceans, molluscs and other aquatic invertebrates,
prepared or preserved:


1605.10 Crab:
2 Smoked or other than in airtight containers 9.6% 7.2%


1605.20 Shrimps and prawns:
1 Smoked; simply boiled in water or in brine;
chilled, frozen, salted, in brine or dried, after simply
boiled in water or in brine


4.8% 3.2%


1605.30 Lobster:
1 Smoked; simply boiled in water or in brine; chilled,
frozen, salted, in brine or dried, after simply boiled in
water or in brine


4.8% 3.2%


1605.40 Other crustaceans:
1 Ebi:


(1)Smoked; simply boiled in water or in brine;
chilled, frozen, salted, in brine or dried, after simply
boiled in water or in brine


4.8% 3.2%


2 Other 9.6% 7.2%
1605.90 Molluscs and other aquatic invertebrates:


1 Smoked:
Other than those of cuttle fish, squid, scallops or
adductors of shellfish.


6.7% 6.4%


2 Other:
Cuttle fish and squid, in airtight containers 10.5% 9.0%
Jellyfish 10.0% 8.0%
Sea cucumbers and sea urchins 10.0% 8.0%


Other (excluding cuttle fish, squid, jellyfish, sea
cucumbers and sea urchins)


9.6% 7.2%


17.02


Other sugars, including chemically pure lactose,maltose,
glucose and fructose, in solid form; sugar syrups not
containing added flavouring or colouring matter; artificial
honey, whether or not mixed with natural honey; caramel:


Lactose and lactose syrup:


1702.11
Containing by weight 99% or more lactose, expressed
as anhydrous lactose, calculated on the dry matter


8.5% 4.3%


1702.19 Other 8.5% 4.3%
1702.50 Chemically pure fructose 9.0% Free


18.03 Cocoa paste, whether or not defatted:
1803.10 Not defatted 5.0% 3.5%




35


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


1803.20 Wholly or partly defatted 10.0% 7.0%


1805.00
Cocoa powder, not containing added sugar or other
sweetening matter


12.9% 10.5%


18.06 Chocolate and other food preparations containing cocoa:


1806.10
Cocoa powder, containing added sugar or other
sweetening matter:


2 Not containing added sugar 15.0% 12.5%


1806.20


Other preparations in blocks, slabs or bars weighing more
than 2 kg or in liquid, paste, power,granular or other bulk
form in containers or immediate packings, of a content
exceeding 2kg:


2 Other than food preparations of goods of heading
Nos. 04.01 to 04.04, containing cocoa powder in a
proportion by weight of less than 10%:


(2) Not containing added sugar
For out of quota 21.3% 12.5%


Other, in blocks, slabs or bars:
1806.32 Not filled:


2 Other than chocolate confectionery:
(2) Not containing added sugar 21.3% 12.5%


1806.90 Other than those in blocks, slabs or bars:
2 Other than chocolate confectionery:


(2) Other than food preparations of goods of
heading Nos. 04.01 to 04.04, containing cocoa
powder in a proportion by weight of less than 10%:


B Not containing added sugar 21.3% 12.5%


19.01


Malt extract; food preparations of flour, groats, meal,starch
or malt extract, not containing cocoa or containing less than
40% by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations
of goods of headings Nos. 04.01 to 04.04, not containing
cocoa or containing less than 5% by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included:


1901.90
Other than preparations for infant use, mixes and doughs
for the preparation of bakers' wares of heading No.19.05:


2 Other:
(2) Malt extract 9.0% 4.5%


19.02


Pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti,
macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared:


1902.40 Couscous \\24/kg \\12/kg




36


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


19.05


Bread, pastry, cakes, biscuits and other bakers'
wares,whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products:


1905.10 Crispbread 9.0% 4.5%
1905.20 Gingerbread and the like 18.0% 9.0%


Sweet biscuits; waffles and wafers:
1905.32 Waffles and wafers 18.0% 15.0%
1905.40 Rusks, toasted bread and similar toasted products 9.0% 4.5%
1905.90 Other:


3 Other:
(1) Containing added sugar:


D Other (pastry, cakes and other baker's wares,
n.e.s.)


24% or 25.5% 15.0%


(2) Not containing added sugar:
D Other (pastry, cakes and other baker's wares,
n.e.s.)


21.3% 12.5%


20.01
Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:


2001.10 Cucumbers and gherkins:
1 Containing added sugar 15.0% 12.0%
2 Not containing added sugar 12.0% 9.0%


2001.90 Other:
1 Containing added sugar:


(1) Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi, sugar-
apples, bullock's-heart, passion-fruit, dookoo
kokosan, soursop, litchi, mangoes and mangosteens


7.5% 3.8%


(4) Other vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved by vinegar or
acetic acid (excluding sweet corn and young
corncobs)


15.0% 12.0%


2 Not containing added sugar:
(1) Papayas, pawpaws, avocados, guavas, durians,
bilimbis, champeder, jackfruit, bread-fruit,
rambutan, rose-apple jambo, jambosa diamboo-
kaget, chicomamey, cherimoya, kehapi, sugar-
apples, bullock's-heart, passion-fruit, dookoo
kokosan, soursop and litchi


6.0% 3.0%


(2) Mangoes and mangosteens 6.0% 3.0%
(4) Young corncobs 15.0% 9.0%
(5) Other vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved by vinegar or


12.0% 9.0%




37


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


acetic acid (excluding sweet corn)


20.02
Tomatoes prepared or preserved otherwise than by vinegar
or acetic acid:


2002.10 Tomatoes, whole or in pieces 9.0% 7.6%
2002.90 Other:


2 Not containing added sugar:
(2) Other than tomato puree and tomato paste 9.0% 7.6%


20.03
Mushrooms and truffles, prepared or preserved otherwise
than by vinegar or acetic acid:


2003.20 Truffles
1 In airtight containers not more than 10kg each
including container


9.6% 4.8%


2 Other 10.5% 5.3%


20.04
Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of
heading No.20.06:


2004.90
Other vegetables and mixtures of vegetables (excluding
potatoes):


2 Not containing added sugar:
(4) Young corncobs:


In airtight containers 15.0% 9.0%


20.05
Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
heading No.20.06:


2005.10 Homogenised vegetables:
2 Not containing added sugar 12.0% 9.6%


2005.20 Potatoes:
2 Other than mashed potatoes and potato flakes:


(1) In airtight containers not more than 10 kg each
including container


12.0% 9.6%


2005.40 Peas (Pisum sativum):
2 Not containing added sugar:


(1) In airtight containers not more than 10 kg each
including container


A Unshelled peas 12.0% 9.6%
B Shelled peas 15.0% 7.5%


(2) Other:
B Shelled peas 13.6% 6.8%


Beans (Vigna spp.,Phaseolus spp.):
2005.59 Beans, unshelled:


2 Not containing added sugar:
(1) In airtight containers not more than 10 kg
each including container:


12.0% 9.6%


2005.70 Olives




38


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


1 In airtight containers not more than 10 kg each
including container


5.4% 2.7%


2 Other 9.0% 4.5%
2005.90 Other vegetables and mixtures of vegetables:


2 Not containing added sugar
(2) Young corncobs:


In airtight containers 15.0% 9.0%
(4) Sauerkraut 12.0% 9.6%
(5) Other than bamboo shoots or leguminous
vegetables (podded out):


A In airtight containers not more than 10 kg each
including containers:


(b) Other than garlic powder 12.0% 9.6%
B Other


(a) Garlic powder 10.5% 8.0%


2006.00
Vegetables, fruit, nuts, fruit-peel and other parts of plants,
preserved by sugar (drained, glace or crystallised):


2 Other than marrons glace 18.0% 9.0%


20.08


Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included:


Nuts, ground-nuts and other seeds, whether or not mixed
together:


2008.19 Other than ground-nuts, including mixtures:
1 Containing added sugar


(1) In pulp form: 21.0% 10.5%
(2) Other


A Cashew nuts and other roasted nuts 11.0% 5.5%
2 Not containing added sugar:


(1) In pulp form: 10.0% 5.0%
(2) Other


A Not roasted macadamia nuts and roasted
almonds


5.0% 2.5%


B Roasted macadamia nuts and roasted pecan 5.0% 2.5%
C Coconuts, Brazil nuts,paradise nuts, hazel
nuts, cashew nuts and gingko nuts
Coconuts, Brazil nuts, paradise nuts and hazel
nuts


10.0% 4.0%


Cashew nuts 10.0% 5.0%
2008.40 Pears:


2 Not containing added sugar:
(1) In pulp form:


B Other than those in airtight containers 15.0% 7.5%
(2) Other:




39


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


B Other than those in airtight containers 10.8% 5.4%
2008.50 Apricots:


2 Not containing added sugar: 12.0% 6.0%
2008.60 Cherries:


2 Not containing added sugar:
(2) Other than those in pulp form 12.0% 6.0%


2008.70 Peaches including nectarines:
2 Not containing added sugar:


(1) In pulp form:
A In airtight containers 17.0% 8.5%
B Other 21.3% 10.7%


Other, including mixtures other than those of subheading
No. 2008.19 (excluding pineapples, citrus fruit and
strawberries):


2008.91 Palm hearts 15.0% 7.5%
2008.92 Mixtures:


1 Mixed fruit, fruit salad and fruit cocktail:
Not containing added sugar 6.0% 3.0%


2008.99 Other than palm hearts and mixtures:
2 Other than ume (fruit of Mume plum):


(1) Containing added sugar:
A In pulp form:
(a) Bananas and avocados 21.0% 10.5%
B Other:
(a) Berries and prunes 11.0% 5.5%
(b) Bananas, avocados, mangoes, guavas and
mangosteens


11.0% 5.5%


(c) Other:


Durians, rambutan, passionfruit, litchi and
carambola (starfruit)


14.0% 7.0%


(2) Not containing added sugar:
A In pulp form:
(a) Bananas, avocados and prunes 15.0% 7.5%
(b) Other
Mangoes, guavas and mangosteens: 15.0% 7.5%
Camucamu 21.3% 2.0%
B Other:
(a) Prunes 7.7% 3.9%
(b) Bananas, avocados, mangoes, guavas and
mangosteens


9.6% 4.8%


(d) Other (excluding frozen taros)
Durians, rambutan, passionfruit, litchi and
carambola (starfruit)


10.0% 5.0%


Camucamu 12.0% 2.0%




40


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


Popcorn, corn which is explosive with heating
under normal air pressure


9.0% 4.5%


20.09
Fruit juices (including grape must) and vegetable juices,
unfermented and not containing added spirit, whether or not
containing added sugar or other sweetening matter:


2009.80
Juice of any other single fruit or vegetable (excluding
juice of any single citrus fruit, pineapple juice, tomato
juice, grape juice and apple juice):


2 Vegetable juices:
(2) Not containing added sugar:


In airtight containers 9.0% 7.6%


21.01


Extracts, essences and concentrates, of coffee, tea or mate-
and preparations with a basis of these products or with a
basis of coffee, tea or mate; roasted chicory and other
roasted coffee substitutes, and extracts, essences and
concentrates thereof:


Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee


2101.11 Extracts, essences and concentrates:
1 Containing added sugar 24.0% 15.0%
2 Not containing added sugar:


(2) Other than instant coffee 15.0% Free


2101.12
Preparations with a basis of extracts, essences or
concentrates or with a basis of coffee:


1 Preparations with a basis of extracts, essences and
concentrates:


(1) Containing added sugar 24.0% 15.0%
(2) Not containing added sugar:


Other than instant coffee 15.0% Free


2101.20
Extracts, essences and concentrates, of tea or mat , and
preparations with a basis of these extracts, essences or
concentrates or with a basis of tea or mate:


1 Extracts, essences and concentrates, of tea or mate,
and preparations with a basis of these extracts,
essences or concentrates:


(1) Instant tea 10.0% 5.0%


2101.30
Roasted chicory and other roasted coffee substitutes,
and extracts essences and concentrates therof


6.0% 3.0%


21.02
Yeasts (active or inactive); other single-cell micro-
organisms, dead (but not including vaccines of heading no.
30.02); prepared baking powders:


2102.10 Active yeasts 10.5% 10.0%


2102.20 Inactive years; other single-cell micro-organisms, dead:




41


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


1 Yeasts 3.8% Free
2102.30 Prepared baking powders 10.5% 5.3%


21.03
Sauces and preparations therefor; mixed condiments and
mixed seasonings; mustard flour and meal and prepared
mustard:


2103.10 Soya sauce 7.2% 6.0%


2103.90
Other than tomato ketchup, other tomato sauces, mustard
flour and meal and prepared mustard


1 Sauces:
(3) Other than mayonnaise, French dressings and
salad dressings


7.2% 6.0%


2 Other:
(1) Instant curry and other curry preparations 7.2% 3.6%
(2) Other:


A Consisting chiefly of sodiumglutamate 9.6% 4.8%


21.04
Soups and broths and preparations therefor; homogenised
composite food preparations:


2104.20 Homogenised composite food preparations 12.0% 6.0%
21.06 Food preparations not elsewhere specified or included:


2106.90
Other than protein concentrates or textured protein
substances:


2 Other than preparations containing by weight not
less than 30% natural milk constituents on the dry
matter:


(2) Other than food preparations containing more
than 30% by weight of one of those, rice, wheat
including triticale or barley:


D Compound alcoholic preparations of a kind
used for the manufacture of beverages, of an
alcoholic strength by volume of higher than 0.5%
vol:


(b) Other than preparations with a basis of
fruit juices, of an alcoholic strength by volume
of less than 1% vol.


11.0% Free


E Other than sugar syrups (containing added
flavouring or colouring matter), chewing gum or
konnyaku:


(a) Containing added sugar:
Bases for beverage, containing Panax
ginseng or its extract


28% or 23.8% 20.0%


(b) Not containing added sugar:
Hijiki (Hijikia fusiformisu) 17.5% 10.0%


22.01
Waters, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other
sweetening matter nor flavoured; ice and snow:




42


Tariff Item
Number


Description
MFN
Rate


GPT
Rate


2201.10 Mineral waters and aerated waters 3.0% Free
2203.00 Beer made from malt Free Free


22.04
Wine of fresh grapes, including fortified wines; grape must
other than that of heading No.20.09:


2204.10 Sparkling wine
\\182/
liter


\\145.6/
liter


Other wine; grape must with fermentation prevented or
arrested by the addition of alcohol:


2204.29 Other than those in containers holding 2 liter or less:
Other than those in containers holding more than
150 liter or less


\\45/
liter


\\24/
liter


2204.30 Other grape must:
2 Other than those of an alcoholic strength by volume
of less than 1% vol.


\\45/
liter


Free


22.05
Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances:


2205.10 In containers holding 2 liter or less
\\69.30/


liter
\\50.40/


liter
2205.90 Other:


2 Other than those of an alcoholic strength by volume
of less than 1% vol


\\69.30/
liter


\\50.40/
liter


2206.00


Other fermented beverages (for example, cider, perry,
mead); mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages not
elsewhere specified or included:


2 Other than those of an alcoholic strength by volume of
less than 1% vol:


(1) Sake (Seishu and Dakushu)
\\70.4/
liter


Free


(2) Other:
B Other than mixtures of fermented beverages
(excluding Seishu), and products of heading
No.20.09 or 22.02:


(b) Other than sparkling beverages made, in part,
from malt


\\42.4/
liter


\\30.8/
liter


22.08
Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol.; spirits, liqueurs and other
spirituous beverages:


2208.90
Other than spirits obtained by distilling grape wine or
grape marc, whiskies, rum, tafia, gin, geneva, vodka,
liqueurs, or cordials


1 Ethyl alcohol and distilled alcoholic beverages:
(2) Other than fruit brandy:


A Ethyl alcohol:




43


Tariff Item
Number


Description
MFN
Rate


GPT
Rate



(b) Other than those intended for use in
distilling alcohol for making alcoholic
beverages through the continuous still


\\82.5/
liter


\\48/
liter


B Other:



Other than those intended for use in distilling
alcohol for making alcoholic beverages
through the continuous still


16.0%
\\25.20/


liter


2 Other spirituous beverages:


(1) Imitation sake and white sake
\\70.40/


liter
Free



(3) Other than beverages with a basis of fruit juices
(of an alcoholic strength by volume of less than 1%
vol)


\\88/
liter


Free


2209.00
Vinegar and substitutes for vinegar obtained from acetic
acid


7.5% 4.8%


23.09 Preparations of a kind used in animal feeding:


23.0910 Dog or cat food, put up for retail sale:



2 Other than those containing not less than 10% of
lactose by weight:



(2) Other than those in airtight containers not more
than 10kg each including container



B Not more than 70 yen/kg in value for customs
duty, excluding those containing 35% or more by
weight of crude protein




(b) Other than those in powders, meals, flakes,
pellets, cubes or similar forms (containing less
than 5% by weight of sugars evaluated as
sucrose, less than 20% by weight of free
starch, less than 35% by weight of crude
protein, other than those be separable 10% or
more by weight of broken rice and flour or
meal of rice taken together when determined
by means of separating methods stipulated by
a Cabinet Order)


\\36/kg \\18/kg


2309.90 Other:



1 Preparations of a kind used in animal feeding,
excluding those directly used as feed or fodder


3.0% Free


*(note) 1(b): Mixtures of two or more of the products of different headings are to be classified in
heading No. 09.10. The addition of other substances to the products of headings Nos. 09.04 to
09.10 shall not affect their classification provided the resulting mixtures retain the essential
character of the goods of those headings. Otherwise such mixtures are not classified in Chapter 9;
those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03.




44




45


Annex 3


EXCEPTIONAL LIST OF INDUSTRIAL PRODUCTS


(HS CHAPTERS 25-97)


Tariff Item
Number


Description


25.01
2501.00 Salt (including table salt and denatured salt) and pure sodium chloride,


whether or not in aqueous solution or containing added anti-caking or free-
flowing agents; sea-water:


1 Salt and pure sodium chloride, of which at least 70% by weight passes
through a woven metal wire cloth sieve with an aperture of 2.8 mm, or
agglomerated, other than those in aqueous solution


27.09
2709.00 Petroleum oils and oils obtained from bituminous minerals, crude
Petroleum oils and oils obtained from bituminous minerals, other than crude;


preparations not elsewhere specified or included, containing by weight 70%
or more of petroleum oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the preparations; waste oils:


Petroleum oils and oils obtained from bituminous minerals (other than
crude) and preparations not elsewhere specified or included, containing by
weight 70% or more of petroleum oils or of oils obtained from bituminous
minerals, these oils being the basic constituents of the preparations, other
than waste oils:


2710.11 Light oils and preparations:
1 Petroleum oils and oils obtained from bituminous minerals,


including those containing less than 5% by weight of goods other
than petroleum oils and oils obtained from bituminous minerals:


(1) Petroleum spirits
C Other than mixed alkylenes with a very low degree of


polymerisation and of which the fraction 5% to 95% by
volume including distillation loss distils within not more than 2
degrees centigrade, when determined by the testing method for
distillation stipulated by a Cabinet


(2) Kerosenes:
B Other than mixed alkylenes with a very low degree of


polymerisation
(3) Gas oils:
2710.19 Other than light oils and preparations:
1 Petroleum oils and oils obtained from bituminous minerals,


including those containing less than 5% by weight of goods other
than petroleum oils and oils obtained from bituminous minerals:


(1) Kerosenes:
B other than mixed alkylenes with a very low degree of


olymerization
(2) Gas oils




46


Tariff Item
Number


Description


(3) Heavy fuel oils and raw oils
35.04
3503.00 Gelatin (including gelatine in rectangular (including square) sheets, whether


or not surface worked or coloured) and gelatine derivaties; isinglass; other
glues of animal origin, excluding casein glues of heading No. 3501:


3 other than gelatine for photographic use, gelatine derivatives, fish glues
and isinglass


42.03 Articles of apparel and clothing accessories, of leather or of composition
leather:


4203.10 Article s of apparel
Gloves, mittens and mitts:
4203.21 Specially designed for use in sports
4203.29 Others
4203.40 Belts and bandoliers
4302.40 Other clothing accessories
43.02 Tanned or dressed furskins (including heads, tails, paws and other ppieces or


cuttings), unassembled, or assembled (without the addition f other materials)
other than those of heading No. 43.03:


Whole skings, with or withoug head, tail or paws, not assembles.
4302.13 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and


similar lamb, India, Chinese, Mongolian or Tibetan lamb
4302.19 Other whole skins.
Of sheep, goat, rabbit or hare
4302.20 Heads, tails, paws and other pieces or cuttings, not assembled.
Of sheep, goat, rabbit or hare
4302.30 Whole skins and pices or cuttings thereof, assembled:
Of sheep, goat, rabbit or hare
43.03 Articles of apparel, clothing accessories and other articles of furskin:
4303.10 Articles of apparel and clothing accessories:
Of fursking f sheep, goat, rabbit or hare
4303.90 Other articles of furskin:
Of furskin of sheep, goat, rabbit or hare
44.12 Plywood, veneered panels and similar laminated wood.
Plywood consisting solely of sheets of wood, each ply not exceeding 6


mm thickness:
4412.10 With at least one outer ply of the following tropical woods. Dark Red


meranti, Light Red meranti, White Lauan, sipo, Limba, okoume, Obeche,
Acajou dÂfrique, Sapelli, Cirola, Mahogany (Swietenia spp.), Palissandre
de Para, Polissandre de Rio or Palissandre de Rose, etc.


4412.14 Other plywood, with at least one outer ply of non-coniferous wood
4412.19 Other plywood
50.01
5001.00 Silk-worn cocoons suitable for reeleing:
Other than the quantity (quota) stipulated by a cabinet order




47


Tariff Item
Number


Description


40.02
5002.00 Raw silk (not thrown):
2 Other raw silk than wild sild;
Other than raw silk imported by the Agriculture and Livestock


Industries corporation with the approval of Minister of Agriculture,
Forestry and Fishery provided in Article 2 of the Raw Silk Import
coordination Law or imported by the people or organization which
manage silk industries with the authorizatin of Minister of Agriculture,
Foresty and Fishery provided in Article 11 of the Law


64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the
uppers of which are neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar processes:


6401.10 Footwear incorporating a protective metal toe-cap
Other footwear:
6401.91 Covering the knee
6401.92 Covering the ankle vut not covering the knee
6401.99 Other waterproof footwear
64.02 Other footwear, with outer soles and uppers of rubber or plastics:
Sports footwear:
6402.10 Ski-boots and cross-country ski footwear and snowboard boots
6402.19 Other sports footwear
6402.91 Covering the ankle
6402.99 Other than covering the ankle
64.06 Parts of footwear, removable in-soles, heel cushions and similar articles;


gaiters, leggings and similar articles, and parts thereof:
6406.10 Uppers and parts thereof, other than stiffeners
6406.20 Outer soles and heels, of rubber or plastics
Other parts of footwear:
6406.91 Of wood
6406.99 Of other materials
91.13 Watch straps, watch bands and watch bracelets, and parts thereof:
9113.90 Other watch straps, watch bands and watch bracelets, and parts thereof.
1 Of leather or of composition leather




48




49


Annex 4


Table 1:


LIST OF PRODUCTS FOR WHICH PREFERENCES ARE GRANTED ONLY TO LDCS


(i) Agricultural and fishery products


Tariff Item Number
(HS based)


Description


0207.32-1
0207.35-1


Other meat and edible offal than fatty livers, of ducks, fresh or
chilled


0301.91-2 Other live trout than fry for fish culture
0302.62 Haddock, fresh or chilled
0302.63 Coalfish, fresh or chilled
0302.65 Dogfish and other sharks, fresh or chilled
0302.70-1 ex. Hard ores of Nishin, fresh or chilled
0303.72 Haddock, frozen
0303.73 Coalfish, frozen
0303.78-2 Hake (Urophycis spp.), frozen
0304.10-2-(2) ex. Other fish meat than fish fillets, of dogfish and other sharks,


Barracouta, king-clip and sea breams, fresh or chilled
0304.20-2 ex. Other fish fillets, frozen, excluding tunas, marlin, swordfish and


mero
0305.42 Smoked herrings, including fillets
0305.49 Other smoked fish including fillets than Pacific salmon, Atlantic


salmon, Danube salmon and Herrings
0306.11
0306.12
0306.13


Rock lobster and other sea crawfish, lobsters, shrimps and
prawns, frozen


0306.21-1
0306.22-1
0306.23-1


Rock lobster and other sea crawfish, lobsters, shrimps and
prawns, live, fresh or chilled


0307.59-2 Octopus, dried, salted or in brine
0307.60 Snails, other than sea snails, live, fresh, chilled, frozen, dried,


salted or in brine
0307.91-4-(2) ex. Live Akagai (bloody clam), and sea urchins and jellyfish, live,


fresh or chilled
0307.99-1-(3) ex.,
0307.99-2-(3) ex.


Sea urchins and jellyfish, frozen, dried, salted or in brine,
including their flours, meals and pellets


0307.99-2-(4)-A Hard clam, salted or in brine
0408.99 Birds’ eggs, not in shell, not dried
0508.00-1 Coral, unworked or simply prepared but not otherwise worked
0703.10-2 Shallots, fresh or chilled
0703.90 ex. Other leeks and other alliaceous vegetables than welsh onions,


fresh or chilled
0704.10
0704.20
0704.90


Cabbages, cauliflowers, kohlrabi, kale and similar edible
brassicas, fresh or chilled




50


Tariff Item Number
(HS based)


Description


0705.11
0705.19


Lettuce, fresh or chilled


0706.10 Carrots and turnips, fresh or chilled


0706.90 ex. Salad beetroot salsify, celeriac, radishes and similar edible roots,
other than burdock, fresh or chilled


0707.00 Cucumbers and gherkins, fresh or chilled
0708.10
0708.20
0708.90


Leguminous vegetables, fresh or chilled


0709.20 Asparagus, fresh or chilled
0709.40 Celery other than celeriac, fresh or chilled
0709.70 Spinach, New Zealand spinach and orache spinach, fresh or


chilled
0709.90-2 ex. Pumpkins, fresh or chilled
0712.31 Mushrooms of the genus Agarivus, dried
0712.32 Wook ears (Auricularia spp.), dried
0712.33 Jelly fungi (Tremella spp.), dried
0712.39 ex. Other dried mushrooms and truffles than shiitake mushrooms
0712.90-2 ex. Other vegetables; mixtures of vegetable: excluding sweet corn,


potatoes (whether or not cut or sliced but not further prepared)
and bamboo shoots


0804.30-2 Pineapples, dried
0811.90-1-(4)
0811.90-2-(3) ex.


Peaches and pears, frozen


0813.10 Apricots, dried
0813.40-2 ex. Other fruits, dried, excluding berries, kehapi, papayas, pawpaws,


durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan,
rose-apple jambo, jambosa diambookaget, chocomamey,
cherimoya, sugar-apples, bullock’s-heart, passion-fruit, dookoo
kokosan, soursop and litchi


0902.30 ex. Black tea, in immediate packings of a content not exceeding 3 kg
1008.10-2 Buckwheat, not rendered suitable solely for sowing by chemical


treatment
1104.23-1 Other worked grains (for example, hulled, pearled, sliced or


kibbled) of maize (corn), intended for use in the manufacture of
cornflakes


1104.30 Germ of cereals, whole, rolled, flaked or ground
1210.10
1210.20


Hop cones, fresh or dried, and lupulin


1211.20 Ginseng roots, fresh or dried
1302.14-1 Pyrethrum extract
1302.19-1 Bases for beverage, of other vegetable saps and extracts
1302.19-2-(3)-A Other vegetable saps and extracts, of an alcoholic strength by


volume of 50 per cent vol. or higher (other than bases for
beverage, crude urushi, etc)


1302.31 Agar-agar




51


Tariff Item Number
(HS based)


Description


1504.30-2 Fats and oils and their fractions, of marine mammals, other than
whale oil


1505.00-2 Other wool grease and fatty substances derived therefrom than
crude wool grease


1515.90-3 Jojoba oil and its fractions
1517.90-3 Edible oils of a kind used as mould release
1522.00-1 Degras
1602.20-2 ex. Other prepared or preserved liver than that of bovine animals or


swine, not in airtight containers
1602.32-2-(2),
1602.39-2-(2)


Other prepared or preserved meat, meat offal or blood other than
guts, bladders and stomachs, whole and pieces thereof, simply
boiled in water, of poultry of heading No. 01.05, excluding
turkeys, not containing meat or meat offal of bovine animals or
swine


1604.20-1-(1) ex Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius
spp.), prepared or preserved, in airtight containers


1605.10-1 Crab, prepared or preserved, in airtight containers, not smoked
1605.20-2,
1605.30-2,
1605.40-1-(2)


Prepared or preserved shrimps, prawns, lobster and ebi, other than
smoked, simply boiled in water or in brine, chilled, frozen, salted,
in brine or dried, after simply boiled in water or in brine, ones


1702.20 Maple sugar and maple syrup
1702.90-4-(1) Hi-test molasses, intended for use in the manufacture of glutamic


acid and its salts, yeast, lysine, 5’-ribonucleotide and its salts and
other products stipulated by a Cabinet Order


1703.10-1
1703.90-1


Molasses resulting from the extraction or refining of sugar,
intended for use in the manufacture of glutamic acid and its salts,
yeast, lysine, 5’-ribonucleotide and its salts and other products
stipulated by a Cabinet Order


1904.10-3 Prepared foods obtained by the swelling or roasting of cereals or
cereals products, other than breakfast cereals and prepared foods
containing not less than 50 per cent by weight of those obtained
by merely swelling or roasting of rice, wheat, triticale or barley


1904.20-3 Prepared foods obtained from unroasted cereal flakes or from
mixtures of unroasted cereal flakes and roasted cereals flakes or
swelled cereals, other than breakfast cereals and prepared foods
containing not less than 50 per cent by weight of those obtained
by merely swelling of rice, wheat, triticale or barley


1904.90-4 Other cereals (other than maize (corn)) in grain form or in the
form of flakes or other worked grains (except flour, groats, and
meal), precooked or otherwise prepared, not elsewhere specified
or included, other than those of rice, wheat, triticale an barley


1905.90-1 Bread, ship’s biscuits and other ordinary bakers’ wares, not
containing added sugar, honey, eggs, fats, cheese or fruit


1905.90-2 Communion waters, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar
products




52


Tariff Item Number
(HS based)


Description


2002.90-1 Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid, other than whole or in pieces, containing added sugar


2003.10-1 Mushrooms of the genus Agaricus, prepared or preserved
otherwise than by vinegar or acetic acid, containing added sugar


2003.90-1 Other Mushrooms than those of the genus Agaricus, prepared or
preserved otherwise than by vinegar or acetic acid, containing
added sugar


2005.40-1-(1) Unshelled peas (Pisum sativum) prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, containing added sugar


2005.59-1 Unshelled beans (Vigna spp., Phaseolus spp.) prepared or
preserved otherwise than by vinegar or acetic acid not frozen,
containing added sugar


2005.90-1-(2) Other vegetables and mixtures of vegetables than leguminous
vegetables (podded out), prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, containing added sugar


2005.90-2-(5)-A-(a) Garlic powder, prepared or preserved otherwise than by vinegar
or acetic acid, not frozen, not containing added sugar, in airtight
containers not more than 10 kg each including container


2006.00-1 Marrons glace
2008.11-1-(1),
2008.11-2-(1)


Peanut butter


2008.19-1-(2)-B ex. Chesnuts (in airtight containers not more than 10 kg each
including container), not roasted, otherwise prepared or
preserved, containing added sugar, not in pulp form


2008.19-2-(2)-D-(a) Other roasted nuts, etc., otherwise prepared or preserved, not
elsewhere specified or included, not containing added sugar,
otherwise than in pulp form


2008-40-2-(1)-A,
2008.40-2-(2)-A


Pears in airtight containers


2008.60-2-(1) Cherries in pulp form
2008.70-2-(2) Peaches, not in pulp form, otherwise prepared or preserved, not


containing added sugar
2008.70-1-(2)-A-(a),
2008.70-1-(2)-A-(b)


Peaches, otherwise prepared or preserved, not elsewhere specified
or included, containing added sugar, otherwise than in pulp form,
in airtight containers


2008.92-1 ex Mixed fruit, fruit salad and fruit cocktail, otherwise prepared or
preserved not elsewhere specified or included containing added
sugar


2009.31-2-(1)-A
2009.39-2-(1)-A


Lemon juice, not containing added sugar, not more than 10 per
cent by weight of sucrose


2009.80-2-(1),
2009.80-2-(2) ex.


Juice of single vegetable other than tomato, containing added
sugar or otherwise than in airtight containers


2009.90-2 Mixtures of vegetable juices
2101.12-2-(2)-B Preparations with a basis of coffee, not containing added sugar,


less than 30 per cent of natural milk constituents by weight in the
dry state




53


Tariff Item Number
(HS based)


Description


2101.20-1-(2) Extracts, essences and concentrates, of tea or maté, and
preparations with a basis of these extracts, essences or
concentrates, excluding instant tea


2101.20-2-(2)-B Preparations with a basis of tea or maté, not containing added
sugar, less than 30 per cent of natural milk constituents by weight
in the dry state


2103.30-2 Mustard flour and meal and prepared mustard, not put up in
containers for retail sale


2104.10 Soups and broths and preparations thereof
2106.10-2-(2)-A Vegetable protein, not containing added sugar
2106.10-2-(2)-B Other protein concentrates and textured protein substances, not


containing added sugar, other than vegetable protein
2106.90-2-(2)-E-(a) ex.
(2106.90-261, 262, 269)


Food supplement with a basis of vitamins, containing added sugar


2106.90-2-(2)-E-(b) ex.
(2106.90-292)


Bases for beverage, non-alcoholic, containing Panax Ginseng or
its extract, not containing added sugar


2106.90-2-(2)-E-(b) ex.
(2106.90-293)


Bases for beverage, non-alcoholic, not containing Panax Ginseng
or its extract, not containing added sugar


2106.90-2-(2)-E-(b) ex.
(2106.90-294)


Other food preparations, of products specified in heading 04.10,
not containing added sugar


2106.90-2-(2)-E-(b) ex.
(2106.90-295, 296)


Food supplement with a basis of vitamins or of hydrolyzed
vegetable protein, not containing added sugar


2106.90-2-(2)-E-(b) ex.
(2106.90-299)


Other food preparations, not elsewhere specified or included


2309.10-1 Dog or cat food, put up for retail sale, containing not less than 10
per cent of lactose by weight


2309.90-2-(1)-B Other preparations of a kind used in animal feeding, directly used
as feed or fodder, containing not less than 10 per cent of lactose
by weight, not intended for feeding calves suitable for white veal


2309.90-2-(2)-B-(b) ex.
(2309.90-298)


Other preparations of a kind used in animal feeding, directly used
as feed or fodder, containing less than 10 per cent of lactose by
weight (in powders, meals, flakes, pellets, cubes or similar forms
(containing less than 5 per cent by weight of sugars evaluated as
sucrose, less than 20 per cent by weight of free starch, less than
35 per cent by weight of crude protein, other than those be
separable 10 per cent or more by weight of broken rice and flour
or meal or rice taken together when determined by means of
separating methods stipulated by a Cabinet Order)), not for dogs,
cats and other similar kind of ornamental animals and pet animals


2309.90-2-(2)-B-(b) ex.
(2309.90-299)


Other preparations of a kind used in animal feeding, not
elsewhere specified or included




54




55


(ii) Industrial products


Tariff Item Number
(HS based)


Description


Petroleum spirits which are mixed alkylenes with a very low
degree of polymerisations, etc.
Kerosenes which are mixed alkylenes with a very low degree of
polymerisation
Lubricating oils, including liquid paraffin
Other petroleum oils and oils obtained from bituminous minerals
than petroleum spirits, kerosenes, gas oils, heavy fuel oils, raw
oils and lubricating oils


2710.11-1-(1)-A-(b),
2710.11-1-(1)-B,
2710.11-1-(2)-A,
2710.19-1(1)-A,
2710.19-1-(4),
2710.19-1-(5),
2711.14-1,
2711.19-2,
2711.21,
2711.29


Petroleum gases and other gaseous hydrocarbons


Leather of bovine or equine animals (dyed, coloured, stamped or
embossed)
Leather of bovine or equine animals (other)
Sheep or lamb skin leather (dyed, coloured, stamped or
embossed)


4101.20-2, 4101.50-2,
4101-90-2, 4104.11-2,
4104.19-2,
4104.41-1-(2),
4104.41-2,
4104.49-1-(2),
4104.49-2, 4105.30-1,
4106.22-1, 4107.11-2,
4107.12-2, 4107.19-2,
4107.91-2, 4107.92-2,
4107.99-2,
4112.00-2-(1),
4113.10-2-(1)


Goat or kid skin leather (dyed, coloured, stamped or embossed)


4601.20-1,
4601.91-3-(1)


Mats, matting and screens of Igua (Juncus effusus) or of Shichitoi
(Cyperus tegetiformis)


5007.20, 5007.90 Woven fabrics of silk or of silk waste (other than fabrics of noil
silk)
Cotton yarn 5206.xx-2, 5206.xx-2,


5207.xx-2-(2),
52.08ex-52.12 ex


Woven fabrics of cotton


Woven pile fabrics and chenille fabrics of cotton (other than
fabrics of heading No. 58.02 or 58.06)
Gauze of silk (other than narrow fabrics of heading No. 58.06)


5801.21-2, 5801.22-2,
5801.23-2, 5801.24-2,
5801.25-2,
5801.26-2-(2),
5813.90-1-(2),
5811.00-2-(2)


Quilted textile products of cotton in the piece, composed of one
or more layers of textile materials assembled with padding by
stitching or otherwise (other than embroidery of heading No.
58.10)


61
(other than
6113.00-1,
6116.10-1-(2) ex,
6116.10-2-(2) ex,
6117.80-1)


Articles of apparel and clothing accessories knitted or crocheted




56


Tariff Item Number
(HS based)


Description


62.01-62.08,
6209.10-2-(1),
6209.10-2-(2) ex,
6209.20-2-(1),
6209.20-2-(2)-B,
6209.30-2-(1),
6209.30-2-(2)-B,
6209.90-2-(1),
6209.90-2-(2)-B,
62.10, 62.11


Outwear and underwear, not knitted or crocheted


6302.10, 6302.40,
6303.11, 6303.12,
6203.19, 6304.11,
6304.91


Bed linen, table linen, curtains (including drapes), interior blinds;
curtain or bed valances and other furnishing articles (other than
those of heading No. 94.04); knitted or crocheted


64.03, 64.04, 6405.10-1,
6405.10-2, 6405.90-1


Footwear (other than waterproof footwear and footwear with
outer soles and uppers of rubber or plastics)


Note: Excluding products for which tariffs are eliminated




57


Table 2:


LIST OF INDUSTRIAL PRODUCTS TO WHICH THE CEILINGS SYSTEM IS


APPLIED IN FISCAL YEAR 2005


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


1 2825.80 ex Antimony trioxide 2,578,428 Kg
2849.12
2849.90 ex


Carbide of calcium, etc. 711,011


3 2905.44 Sorbitol 975,205
4 2906.11 Menthol 246,909
5 2918.14 Citric acid 159,725
6 2918.15-1 Calcium citrate 8,747
7 2922.42-1 Sodium glutamates 917,897
8 3301.25-1-(2) Peppermint oils, obtained from Mentha


arvensis containing 65% or less by weight
of total menthol


38,544


3502.119
3502.19


Egg albumin 1,013,210


10 3505.10-1 Starch derivatives 12,066,962
3505.10-211


3505.20


Dextrins, dextrin glues, etc. 171,892


12 36.04 Fireworks, etc. 1,398,306
13 39.01 ex


etc.*1
Polyethylene, polystyrene, etc., in blocks of
irregular shape, lumps, powders(including
moulding powders), granules, flakes and
similar bulk forms


19,022,201


14 3926.90-2 ex Woven fabrics of plastics obtained from
strip, entirely coated or covered on both
sides with plastics


1,358,967


15 4114.2 Patent leather, etc. 13,942
16 Chapter 41 ex Raw hides or skins (other than furskings)


and leather (other than goods of heading
No. 4101.20-2 etc.*2)


1,734.302


17 4202.11
etc.*3


Trunks, suit-cases, etc. 6,911,107


*1 39.01 ex~39.04 ex, 39.06 ex, 3911.10 ex, 3914.00 ex
*2 4101.20-2, 4101.50-2, 4101.90-2, 4104.11-2, 4104.19-2, 4104.41-1-(2), 4104.41-2, 4104.49-1-(2), 4104.49-2,


4105.30-1, 4106.22-1, 4107.11-2, 4107.12-2, 4107.19-2, 4107.91-2, 4107.92-2, 4107.99-2, 4112.00-2-(1),
4113.10-2-(1), 4114.20


*3 4202.11, 4202.12, 4202.21~4202.32, 4202.91, 4202.92, 9605.00




58


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


420518


9305.99-1


Articles of composition leather, etc. 645,044


19 Chapter 42 ex Articles of leather (other than goods of
heading No.42.03 and Group Nos.17 and
18)


470,441


20 4302.11
etc.*4


Tanned furskins 543,814


4302.30-1 ex
4303.10 ex


21


4303.90 ex


Articles of apparel, and other articles of
furskin


1,177,292


22 4403.99-1 Wood of Kiri (Paulownia spp.) 220,836
23 4407.25 ex


etc.*5
Tropical wood of Dipterocarpaceae, planed
or sanded, etc.


15,139,555


24 4407.25 ex
etc.*6


Tropical wood of Dipterocarpaceae, not
planed nor sanded (other than goods of
Group No.23)


134,281


25 4408.10-2-(2) ex
*7


Sheets for plywood 1,733,066


26 4408.10-2-(2) ex
etc.*8


Veneer sheets (other than goods of Group
No.25)


3,737,590


4409.20-1 ex 27
4421.90-1


Drawn wood of bamboo and Kushi of
bamboo


316,953


44.1028
44.11


Particle board, etc. 7,938,205


29 4408.10-2-(1)
etc.*9


Laminated wood, etc. 5,981,841


30 4418.90-2-(2) ex Transom 711,150
31 4419.00-1 Waribashi 1,423,738
32 4421.90-3-(1) Articles of wood of Kwarin, Tsuge or


boxwood, Tagayasan (Cassia siamea), red
sandal wood, rosewood or ebony wood,
excluding ebony wood with white streaks


242,203


33 Chapter 44 ex Wood and articles of wood (other than
goods of heading Nos.4412.13, 4412.14 and
4412.19 and Group Nos.22 to 32)


65,858,038


*4 4302.11, 4302.19 ex, 4302.20 ex, 4302.30-2ex
*5 4407.25 ex, 4407.26 ex, 4407.29-1 ex, 4407.99-1 ex, 4409.20-3-(1)
*6 4407.25 ex, 4407.26 ex, 4407.29-1 ex, 4407.99-1 ex
*7 4408.10-2-(2) ex, 4408.31-2 ex, 4408.39-4-(2) ex, 4408.90-2-(2) ex
*8 4408.10-2-(2) ex, 4408.31-2 ex, 4408.39-1-(2), 4408.39-4-(2) ex, 4408.90-1-(2), 4408.90-2-(2) ex
*9 4408.10-2-(1), 4408.31-1, 4408.39-1-(1), 4408.39-3-(1), 4408.39-4-(1), 4408.90-1-(1), 4408.90-2-(1), 4412.22,


4412.23, 4412.29, 4412.92, 4412.93, 4412.99, 4420-90-1




59


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


987160
987161


34


4602-10-3 ex


Basketwork, etc.(other than Tatamidoko) 2,402,826


35 Deletion -
5006.00-2
5007.1


36


5803.90-1-(1)


Silk worm gut, Woven fabrics of noil silk
and gauze of silk noil


31,493


37 51.06 Yarn of carded wool ,not put up for retail
sale


215,192


38 51.07 Yarn of combed wool ,not put up for retail
sale


1,270,036


39 5111.11-1
etc.*10


Woven fabrics of carded wool, of combed
wool, of carded fine animal hair or of
combed fine animal hair, containing more
than 10% by weight of silk


1,097


40 51.11 ex
51.12 ex


Woven fabrics of carded wool, of combed
wool, of carded fine animal hair or of
combed fine animal hair (other than goods
of Group No.39)


3,394,784


41 Chapter 52 ex
etc.*11


Cotton (other than batik woven fabrics of
cotton, certified as hand-dyed by the
government or a Government
instrumentality of the country of origin, of
heading No. 5208.51 etc. *12)


251.753


42 5308.90-2 ex
53.09
5311.00-1


Ramie yarn, and woven fabrics of flax and
ramie


464,053


43 5402.20-2(1)
etc.*13


Filament yarn of polyester, containing 10%
by weight less of silk, and containing more
than 50% by weight of synthetic fibres or
synthetic fibres and acetate fibres taken
together


814,230


44 54.07
etc.*14


Woven fabrics of synthetic filament yarn 1,362,009


Chapter 54 ex
5604.20-2-(2)


45


5604.90-2


Man-made filament yarn and woven fabrics
thereof (other than goods of Group Nos.43
and 44)


1,997,013


*10 5111.11-1, 5111.19-1, 5111.20-1, 5111.30-1, 5111.90-1, 5112.11-1, 5112.19-1, 5112.20-1, 5112.30-1,
5112.90-1
*11 Chapter 52 ex, 5802.11, 5802.19, 5803.10
*12 5208.51, 5208.52, 5208.53, 5208.59, 5209.51, 5209.52, 5209.59, 5210.51, 5210.52, 5210.59, 5211.51, 5211.52,


5211.59, 5212.15, 5212.25
*13 5402.20-2-(1), 5402.33-2-(1), 5402.42-2-(1), 5402.43-2-(1), 5402.52-2-(1), 5402.62-2-(1)
*14 54.07, 54.08, 5811.00-2-(1), 5811.00-2-(3)




60


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


46 55.12~55.16
5801.31-2


Woven fabrics of synthetic staple fibres 1,492,929


47 Chapter 55 ex Man-made staple fibres and woven fabrics
thereof (other than goods of Group No.46)


1,436,883


48 5607.21
etc.*15


Twine, cordage, ropes and cables 204,189


49 57.01 Carpets and other textile floor coverings,
knotted


6,152,677


50 5702.10
etc.*16


Carpets and other textile floor coverings
(other than goods of Group No.49)


10,229,500


51 5806.10
etc.*17


Narrow woven fabrics, etc. 423,212


52 60.01
etc.*18


Knitted or crocheted fabrics, etc. 757,282


53 1574105
etc.*19


Corsets, gloves, hosiery, etc. 8,685,905


54 6209.10-2-(3) ex
etc.*20


Babies’ clothing accessories, other made up
clothing accessories 8other than socks) and
parts of garments or of clothing accessories
(other than those of heading No. 62.12)


598,324


55 62.13 Handkerchiefs 1,258,680
6215.156
6307.90-2 ex


Ties, bow ties, cravats, of silk; etc. 4,775,121


57 6301.20
etc.*21


Blankets (other than electric blankets) and
travelling rugs


4,568,148


58 6302.21
etc.*22


Bed linen, table linen, etc. 3,828,517


1645695
6405.2


59


6405.90-2


Other footwear with uppers of leather and
of textile materials, etc.


534,076


66.0160
6603.20


Umbrellas and sun umbrellas etc. and parts,
thereof


42,755


*15 5607.21, 5607.29, 5607.41, 5607.49, 5607.50, 5607.90 ex
*16 5702.10, 5702.31, 5702.32, 5702.39, 5702.41, 5702.42, 5702.49, 5702.51, 5702.52, 5702.59, 5702.91, 5702.92,


5702.99, 57.03, 5705.00
*17 5806.10, 5806.31, 5806.32-2, 5806.39, 5806.40
*18 60.01, 6002.40, 6002.90 ex, 60.03, 6004.10, 6004.90 ex, 60.05, 60.06
*19 6209.10-1, 6209.20-1, 6209.30-1, 6209.90-1, 62.12, 6216.00, 6217.10 ex
*20 6209.10-2-(2) ex, 6209.20-2-(2)-A, 6209.30-2-(2)-A, 6209.90-2-(2)-A, 6217.10 ex, 6217.90
*21 6301.20, 6301.30, 6301.40, 6301.90
*22 6302.21, 6302.22 ex, 6302.29, 6302.31, 6302.32 ex, 6302.39, 6302.51, 6302.52,6302.53 ex, 6302.59, 6302.60,


6302.91, 6302.92, 6302.93 ex, 6302.99, 6303.91, 6303.92 ex, 6303.99, 6304.19, 6304.92, 6304.93 ex, 6304.99




61


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


61 67.02 Artificial flowers, foliage and fruit and
parts thereof; articles made of artificial
flowers, foliage or fruit


1,592,356


62 70.18 Glass beads, imitation pearls, imitation
precious or semi-precious stones, etc.


314,511


63 71.13 Articles of jewellery and parts thereof, of
precious metal or of metal clad with
precious metal


5,137,392


7117.19
7117.90-1


64


9113.90-2-(1)


Imitation jewellery, watch straps, etc. 1,300,353


7202.11 Kg65
7202.19


Ferro-manganese 18,384,303


66 7202.30
etc.*23


Ferro-silico-manganese, etc. and other
ferro-alloys (other than ferro-phosphorus)


43,599,133 Kg


7202.41 Kg67
7202.49


Ferro-chromium 31,143,190


68 7202.60 ex Ferro-nickel, containing less than 33% by
weight of nickel


3,026,192 Kg


69 7202.60 ex Ferro-nickel, containing 33% or more by
weight of nickel


987,702 Kg


70 7403.11
etc.*24


Refined copper; unwrought 42,385,516 Kg


71 7407.10
etc.*25


Copper bars, rods, profiles and wire 4,814,268 Kg


72 7409.11
etc.*26


Copper plates, sheets and strip (other than
those of copper-zinc base alloy (brass) or of
copper-tin base alloy (bronze)), copper foil,
and refined copper tubes and pipes


5,362,058


7501.20-1 Kg73
7502.10


Unwrought nickel 26,121,306


74 Chapter 76 Aluminium and articles thereof 10,087,571
75 7801.10 Unwrought refined lead 6,827,083 Kg


76 79.01 Unwrought zinc 22,071,950 Kg
77 81.03


etc.*27
Other base metals and articles thereof 6,319,468


*23 7202.30, 7202.50, 7202.70, 7202.80, 7202.91, 7202.92, 7202.93, 7202.99 ex
*24 7403.11, 7403.12, 7403.13, 7403.19 ex
*25 7407.10, 7407.21, 7407.29 ex, 7408.11, 7408.19, 7408.21, 7408.29 ex
*26 7409.11, 7409.19, 7409.40, 7409.90, 74.10, 7411.10
*27 81.03, 8106.00, 81.07, 8108.90, 8111.00, 8112.21, 8112.22, 8112.29, 8112.40, 8112.51, 8112.52, 8112.59,


8112.92, 8112.99, 8113.00




62


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


9401.90-178
9404.1


Parts of seats (leather), Mattress supports 190,134


79 Deletion -
80 Deletion -
81 9603.21


etc.*28
Brooms and brushes, other than those
consisting of vegetable materials merely
bound together


4,474,016


*28 9603.21, 9603.29, 9603.30, 9603.40, 9603.50, 9603.90




63


Table 2.1:


Ceiling for refined copper (goods of group No. 70 of Table 1) originating in


Democratic Republic of Congo and Zambia


29 7403.11, 7403.12, 7403.13, 7403.19 ex


Group
Number


Tariff Item
Number


(HS based)
Description


Ceilings for Fiscal Year
2005 by Value


(1,000yen) or Quantity


70 7403.11
etc.*29


Refined copper, unwrought 14,280,276 Kg




64




65


Annex 5


MINIMAL PROCESSES WHICH ARE NOT ACCEPTED AS


OBTAINING ORIGINAL STATUS


The following minimal processes are not accepted as obtaining origin status:


1. Operations to ensure the preservation of products in good condition during transport and
storage (drying, freezing, placing in salt water and other similar operations);


2. Simple cutting or screening;


3. Simple placing in bottles, boxes and other similar packing cases;


4. Repacking, sorting or classifying;


5. Marking or affixing of marks, labels or other distinguishing signs on products or their
packaging;


6. Simple mixing of non-originating products;


7. Simple assembly of parts of non-originating products;


8. Simple making-up of sets of articles of non-originating products;


9. A combination of two or more operations specified in 1-8.




66




67


Annex 6


LIST OF PROCESSED PRODUCTS FOR WHICH THE CONDITION FOR


ORIGIN COUNTRY ACKNOWLEDGEMENT IS SPECIFIED


Source: Appendix of "The Administrative Rule for Enforcement of the Temporary Tariff Measures Law"


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Chapter 2 Meat and edible meat offal Manufactured or processed from originating
products of Chapter 1 (hereinafter in this list
the word "manufactured" shall read to mean
"manufactured or processed")


Chapter 3 Fish and crustaceans, molluscs and other aquatic
invertebrates


Manufactured from originating products of
Chapter 3


Birds' eggs, not in shell, and egg yolks, fresh,
dried, cooked by steaming or by boiling in water,
moulded, frozen or otherwise preserved, whether
or not containing added sugar or other
sweetening matter:


ex.04.08


Other than dried, excluding egg yolks Manufactured from originating products of
heading No.04.07


Chapter 7 Edible vegetables and certain roots and tubers Manufactured from originating products of
Chapter 7


Chapter 8 Edible fruit and nuts; peel of citrus fruit or
melons


Manufactured from originating products of
Chapter 8


Chapter11 Products of the milling industry; malt; starches;
inulin; wheat gluten


Manufactured from originating products of
Chapter 7, 8 or 10


12.08 Flours and meals of oil seeds or oleaginous
fruits, other than those of mustard


Manufactured from originating products of
Chapter 12


Locust beans, seaweeds and other algae, sugar
beet and sugar cane, fresh, chilled, frozen or
dried, whether or not ground; fruit stones and
kernels and other vegetable products (including
unroasted chicory roots of the variety Cichorium
intybus sativum) of a kind used primarily for
human consumption, not elsewhere specified or
included:


ex.12.12


Fruit stones and kernels and other vegetable
products of a kind used primarily for human
consumption


Manufactured from originating products of
Chapter 7 or 8


ex.13.02 Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and other
mucilages and thickeners, whether or not
modified, derived from vegetable products:




68


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Vegetable saps and extracts Manufactured from products other than those
of heading No.13.02, and in which the value of
non-originating products used does not exceed
40 percent of the value of the products obtained


Agar-agar Manufactured from originating seaweeds and
other algae of heading No.12.12


Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not
chemically modified:


ex.15.04


Fats and oils and their fractions, of marine
mammals


Manufactured from originating products of
Chapter 1


Palm oil and its fractions, whether or not refined,
but not chemically modified:


ex.15.11


Palm stearin Manufactured from products other than palm
stearin of heading No.15.11


Chapter 16 Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates


Manufactured from originating products of
Chapter 1 or 3


Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not
mixed with natural honey; caramel:


Lactose and lactose syrup Manufactured from originating products of
Chapter 4


Maple sugar and maple syrup; hi-test
molasses


Manufactured from originating products of
heading No.12.12


ex.17.02


Chemically pure fructose Manufactured from products other than
chemically pure fructose of heading No.17.02


17.03 Molasses resulting from the extraction or
refining of sugar


Manufactured from originating products of
heading No.12.12


ex.Chapter 18 Cocoa and cocoa preparations, excluding
products of heading No.18.01, 18.02 or 18.06


Manufactured from cocoa beans


Chocolate and other food preparations containing
cocoa:


18.06


(1) Food preparations, the largest single
ingredient of which is milk (including
cream) by weight


Manufactured from cocoa beans products other
than those of heading No.18.06, in which the
value of non-originating products used does not
exceed 40 percent of the value of the products
obtained and provided that milk (including
cream) used is originating product




69


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


(2) Other Manufactured from products other than those
of heading No.18.06 in which the value of non-
originating products used does not exceed 40
percent of the value of the products obtained


Malt extract; food preparations of flour, meal,
starch or malt extract, not containing cocoa or
containing less than 40% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere specified or included; food
preparations of goods of headings Nos.04.01 to
04.04, not containing cocoa or containing less
than 5% by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or
included:


ex.19.01


Malt extract Manufactured from originating products of
Chapter 10


Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise prepared,
such as spaghetti, macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni; couscous, whether
or not prepared:


ex.19.02


Couscous Manufactured from originating products of
Chapter 10


19.04 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize
(corn)) in grain form or in the form of flakes or
other worked grains (except flour, groats and
meal), pre-cooked or otherwise prepared, not
elsewhere specified or included


Manufactured from originating products of
Chapter 10


19.05 Bread, pastry, cakes, biscuits and other bakers'
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers,
rice paper and similar products


Manufactured from products of Chapter 7, 8
or 10


20.01 Vegetable, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid


Manufactured from originating products of
Chapter 7 or 8


20.02 Tomatoes prepared or preserved otherwise than
by vinegar or acetic acid


Manufactured from products of Chapter 7


20.03 Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid


Manufactured from originating products of
Chapter 7


ex.20.04 Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, frozen,
other than products of heading No.20.06 :




70


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Young corncobs Manufactured from products other than those
of heading No.20.04 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, not
frozen, other than products of heading No.20.06:


(1) Young corncobs Manufactured from products other than those
of heading No.20.05 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


20.05


(2) Other Manufactured from originating products of
Chapter 7


20.06 Vegetables, fruit, nuts, fruit- peel and other parts
of plants, preserved by sugar (drained, glacé or
crystallised)


Manufactured from originating products of
Chapter 7, 8, 9 or 12


Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or not
containing added sugar or other sweetening
matter or spirit, not elsewhere specified or
included:
(1) Peanut butter Manufactured from products other than those


of heading No.20.08 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


20.08


(2) Other Manufactured from originating products of
Chapter 7, 8, 9 or 12


20.09 Fruit juices (including grape must) and vegetable
juices, unfermented and not containing added
spirit, whether or not containing added sugar or
other sweetening matter


Manufactured from products of Chapter 7 or 8


Extracts, essences and concentrates, of coffee,
tea or maté and preparations with a basis of
these products or with a basis of coffee, tea or
maté; roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof:


Preparations with a basis of coffee, tea or
maté:


ex.21.01


Less than 30% of natural milk constituents
by weight, in the dry state


Manufactured from products other than those
of heading No.21.01, and in which the value of
non-originating products used does not exceed
40 percent of the value of the products obtained




71


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Sauces and preparations therefor; mixed
condiments and mixed seasonings; mustard flour
and meal and prepared mustard:


ex.21.03


Sauces and preparations therefor, mixed
condiments and mixed seasonings


Manufactured from products other than those
of heading No.21.03 excluding mustard flour
and meal and prepared mustard and provided
that contained tomatoes is originating product


21.04 Soups and broths and preparations therefor;
homogenised composite food preparations


Manufactured from products other than those
of heading Nos. 20.02 to 20.05 excluding sweet
corn and young corncobs, or heading No.21.04


Food preparations not elsewhere specified or
included:


(1) Protein concentrates and textured protein
substances:


Other than preparations containing by
weight not less than 30% natural milk
constituents on the dry matter, excluding
protein concentrates containing by weight
not less than 80% protein, the largest single
ingredient of which is vegetable protein by
weight and put up in containers for retail
sale by weight of 500g or less


Manufactured from products other than those
of heading No.21.06, and in which the value of
non-originating products used does not exceed
40 percent of the value of the products obtained


(2) Other:


Other than preparations containing by
weight not less than 30% natural milk
constituents on the dry matter, or food
preparations containing more than 30% by
weight of one of those, rice, wheat including
triticale or barley:


Other than sugar syrup (containing added
flavouring or colouring matter), chewing
gum or konnyaku:


Compound alcoholic preparations of a kind
used for the manufacture of beverages, of an
alcoholic strength by volume of higher than
0.5% vol


Manufactured from products other than
compound alcoholic preparations of a kind
used for the manufactures of beverages, of an
alcoholic strength by volume of more than
0.5% vol, or from products other than those of
heading No.22.08, and in which the value of
the non-originating products used does not
exceed 40 percent of the value of products
obtained


21.06


Other Manufactured from products other than those
of heading No.21.06, and in which the value of
non-originating products used does not exceed
40 percent of the value of the products obtained




72


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


22.04 Wine of fresh grapes,including fortified wines;
grape must other than that of heading No.20.09


Manufactured from products other than those
of heading No.20.09 or 22.04


22.05 Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances


Manufactured from products other than those
of heading No.20.09, 22.04 or 22.05


22.06 Other fermented beverages (for example, cider,
perry, mead); mixtures of fermented beverages
and mixtures of fermented beverages and non-
alcoholic beverages,not elsewhere specified or
included:


Manufactured from products other than those
of heading No.22.06 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


Undenatured ethyl alcohol of an alcoholic
strength by volume of less than 80% vol; spirits,
liqueurs and other spirituous beverages:


(1) Ethyl alcohol and spirits Manufactured from products other than those
of heading No.22.07 or 22.08


22.08


(2) Other Manufactured from products other than those
of heading No.22.08 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


22.09 Vinegar and substitutes for vinegar obtained
from acetic acid


Manufactured from products other than those
of heading No.22.09 or 29.15


23.09 Preparations of a kind used in animal feeding Manufactured from products other than those
of heading No.23.09 and in which the value of
the non-originating products used does not
exceed 40 percent of the value of the products
obtained


28.43 Colloidal precious metals;inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals


Manufactured from products of heading
No.28.43 and manufactured through chemical
transformation, or from products other than
those of heading No.28.43


Acyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives:


ex.29.05


Metal alcoholates Manufactured from products other than metal
alcoholates of heading No.29.05


Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives:


ex.29.06


Metal alcoholates Manufactured from products other than metal
alcoholates of heading No.29.06


Other organo-inorganic compounds:


(1) Organo-mercury Manufacured from products compounds other
than organo-mercury compounds of heading
No.29.31


29.3l


(2) Other Manufactured from products other than those
(excluding organo-mercury compounds) of
heading No.29.31




73


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


29.32 Heterocyclic compounds with oxygen hetero-
atom(s) only


Manufactured from products of heading
No.29.32 and manufactured through chemical
transformation, or from products other than
those of heading No.29.32


29.33 Heterocyclic compounds with nitrogen hetero-
atom(s) only


Manufactured from products of heading
No.29.33 and manufactured through chemical
transformation, or from products other than
those of heading No.29.33


Nucleic acids and their salts, whether or not
chemically defined, other heterocyclic
compounds:


ex.29.34


(2) Other than sultones or sultans Manufactured from products other than those
(excluding sultones and sultams) of heading
No.29.34


29.40 Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar
acetals and sugar esters, and their salts, other
than products of heading No.29.37, 29.38 or
29.39


Manufactured from products, chemically pure,
other than maltose or fructose of heading
No.17.02, or from products other than those of
heading No.29.40


32.05 Colour lakes; preparations as specified in Note 3
to this Chapter based on colour lakes


Manufactured from products other than those
of heading Nos. 32.03 to 32.05


32.06 Other colouring matter; preparations as specified
in Note 3 to this Chapter, other than those of
heading No. 32.03, 32.04 or 32.05; inorganic
products of a kind used as luminophores,
whether or not chemically defined


Manufactured from products other then those
(excluding mixing of oxides or salts of Chapter
28 with extenders such as barium sulphate,
chalk, barium carbonate and satin white) of
heading No. 32.06


32.08 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in a non-aqueous medium; solutions
as defined in Note 4 to this Chapter


Manufactured from products other than those
of heading No. 32.08 or 32.12


32.10 Other paints and varnishes (including enamels,
lacquers and distempers); prepared water
pigments of a kind used for finishing leather


Manufactured from products other than those
of heading No. 32.10 or 32.12


32.13 Artists', students' or signboard painters' colours,
modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar
forms or packings


Manufactured from products other than those
of heading Nos. 32.03 to 32.10, No. 32.12 or
32.13


32.14 Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics; painters'
fillings; non- refractory surfacing preparations
for facades, indoor walls, floors, ceilings or the
like


Manufactured from products other than those
of heading Nos. 32.08 to 32.10, No. 32.12 or
32.14




74


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


33.02 Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of
one or more of these substances, of a kind used
as raw materials in industry; other preparations
based on odoriferous substances, of a kind used
for the manufacture of beverages


Manufactured from products other than those
of heading No. 33.02 and in which the value of
the non-originating products used does not
exceed 50 percent of the value of the products
obtained


34.01 Soap; organic surface-active products and
preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
containing soap; organic surface-active products
and preparations for washing the skin in the form
of liquid or cream and put up for retail sale,
whether or not containing soap, paper, wadding,
felt and nonwovens, impregnated, coated or
covered with soap or detergent


Manufactured from products other than those
of heading No. 34.01 or 34.02


34.02 Organic surface-active agents (other than soap);
surface-active preparations, washing
preparations (including auxiliary washing
preparations) and cleaning preparations,whether
or not containing soap, other than those of
heading No. 34.01


Manufactured from products other then those
of heading No. 34.01 or 34.02


Modelling pastes, including those put up for
children's amusement; preparations known as
"dental wax" or as "dental impression
compounds", put up in sets, in packing for retail
sale or in plates, horseshoe shapes, sticks or
similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined
gypsum or calcium sulphate)


(1) Other preparations for use in dentistry, with a
basis of plates (of calcined gypsum or calcium
sulphate)


Manufactured from products other than those
of heading No. 34.07 and in which the value of
the non-originating products used does not
exceed 50 percent of the value of the products
obtained


34.07


(2) Other Manufactured from products other than
hydrogenated fats and oils of heading No.
15.16, from products other than fatty alcohols
of heading No. 15.19, or from products other
than those of heading No. 34.04, 34.07 or 38.23


Albumins (including concentrates of two or more
whey proteins, containing by weight more than
80% whey proteins, calculated on the dry
matter), albuminates and other albumin
derivatives:


ex. 35.02


Egg albumin Manufactured from originating birds' eggs




75


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Dextrins and other modified starches (for
example, pregelatinised or esterified starches);
glues based on starches, or on dextrins or other
modified starches:


(1) Esterified starches and other starch
derivatives


Manufactured from products other than
esterified starches and other starch derivatives
of heading No. 35.05


35.05


(2) Other Manufactured from originating products of
Chapter 7, 8 or 10


Ferro-cerium and other pyrophoric alloys in all
forms; articles of combustible materials as
specified in Note 2 to this Chapter:


ex. 36.06


Articles of combustible materials as specified in
Note 2 to this Chapter


Manufactured from products other than those
(excluding combustible preparations or
products) of heading No. 36.06


37.02 Photographic film in rolls, sensitised, unexposed,
of any material other than paper, paperboard or
textiles;instant print film in rolls, sensitised,
unexposed


Manufactured from products other than those
of heading No. 37.01 or 37.02


ex. Chapter 38 Miscellaneous chemical products, excluding
products of Nos. 38.01 to 38.07, 38.09, 38.21 or
38.23


Manufactured from products of the different
tariff heading of the products obtained, in
which the value of the non- originating
products used does not exceed 50 percent of the
value obtained


Artificial graphite; colloidal or semi-colloidal
graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, plates or
other semi-manufactures:


ex. 38.01


Preparations based on graphite or other carbon Manufactured from products other than
preparations based on graphite or other carbon
of heading No. 38.01


Rosin and resin acids, and derivatives thereof;
rosin spirit and rosin oils; run gums:


ex. 38.06


Ester gums Manufactured from products other than ester
gums of heading No. 38.06


Fishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries,not elsewhere specified
or included:


(1) With a basis of amylaceous substances Manufactured from products other than those
of Chapter 11 or heading No. 35.05 or 38.09


38.09


(2) Other Manufactured from products other than those
of heading No. 38.09 and in which the value of
non-originating products used does not exceed
50 percent of the value of the products obtained




76


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


39.14 Ion-exchangers based on polymers of heading
Nos. 39.01 to 39.13 in primary forms


Manufactured from products other than those
of heading Nos. 39.01 to 39.14


39.16 Monofilament of which any cross-sectional
dimension exceeds 1 mm, rods, sticks and profile
shapes, whether or not surface worked but not
otherwise worked, of plastics


Manufactured from products other than those
of heading Nos. 39.01 to 39.13, or 39.16


Tubes, pipes and hoses, and fittings therefor (for
example, joints, elbows, flanges), of lastics:
(1) Seamless tubes and pipes Manufactured from products other than those


of heading Nos. 39.01 to 39.13, or 39.17


39.17


(2) Other Manufactured from products other than than
those (excluding seamless tubes and pipes) of
heading No. 39.17


39.18 Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter


Manufactured from products other than those
of heading Nos. 39.01 to 39.13, or 39.18 to
39.21


39.19 Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not
in rolls


Manufactured from products other than those
of heading Nos. 39.01 to 39.13, or 39.19 to
39.21


39.20 Other plates, sheets, film, foil and strip, of
plastics, non-cellular and not reinforced,
laminated, supported or similarly combined with
other materials


Manufactured from products other than those
of heading Nos. 39.01 to 39.13, or 39.20


39.21 Other plates, sheets, film, foil and strip, of
plastics


Manufactured from products other than those
of heading Nos. 39.01 to 39.13, 39.20 or 39.21


41.04 Tanned or crust hides and skins of bovine
(including buffalo) or equine animals, without
hair on, whether or not split, but not further
prepared.


Manufactured from products other than those
of heading No. 41.01 or 41.04


41.05 Tanned or crust skins of sheep or lambs, without
wool on, whether or not split, but not further
prepared.


Manufactured from products other than those
of heading No. 41.02 or 41.05


41.06 Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but
not further prepared.


Manufactured from products other than those
of heading No. 41.03 or 41.06


41.07 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
bovine (including buffalo) or equine animals,
without hair on, whether or not split, other than
leather of heading 41.14


Manufactured from products other than those
of heading No. 41.01, 41.04 or 41.07


41.12 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
sheep or lamb, without wool on, whether or not
split, other than leather of heading 41.14.


Manufactured from products other than those
of heading No. 41.02, 41.05 or 41.12




77


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


41.13 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
other animals, without wool or hair on, whether
or not split, other than leather of heading 41.14.


Manufactured from products other than those
of heading No. 41.03, 41.06 or 41.13


41.14 Chamois (including combination chamois)
leather, patent leather and patent laminated
leather, metalized leather
(1) Chamois (including combination chamois)


leather
Manufactured from products other than those
of heading Nos. 41.01 to 41.03, or 41.14


(2) Patent leather and patent laminated leather;
metallised leather


Manufactured from products of heading Nos.
41.01 to 41.03


ex.Chapter 42 Articles of leather; saddlery and harness; travel
goods, handbags and similar containers; articles
of animal gut (other than silkworm gut)
(excluding products of heading No. 42.05 or
42.06)


Manufactured from products of the different
tariff headings (excluding heading No. 42.05)
of the products obtained


Tanned or dressed furskins (including heads,
tails, paws and other pieces or cuttings),
unassembled, or assembled (without the addition
of other materials) other than those of heading
No. 43.03:


ex.43.02


Other than dropped furskins Manufactured from products other than those
of heading No. 43.01 or 43.02


43.03 Articles of apparel, clothing accessories and
other articles of furskin


Manufactured from products other than those
of heading No. 43.02 or 43.03


Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or end-
jointed, of a thickness exceeding 6 mm:


ex.44.07


Planed, sanded or end-jointed Manufactured from products other than those
of heading No. 44.07; planed, sanded of end-
jointed


44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood including
staves


Manufactured from products other than those
(excluding split staves only one principal
surface of which has been sawn and sawn
staves at least one principal surface of which
has been cylindrically sawn, but not further
prepared than sawing) of heading No. 44.16


Builders' joinery and carpentry of wood,
including cellular wood panels, assembled
parquet panels, shingles and shakes:


ex.44.18


With cellular wood panels Manufactured from products other than cellular
wood panels of heading No. 44.18




78


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Wood marquetry and inlaid wood; caskets and
cases for jewellery or cutlery, and similar
articles, of wood; statuettes and other ornaments,
of wood; wooden articles of furniture not falling
in chapter 94:


ex.44.20


Other than wood marquetry or inlaid wood Manufactured from products other than those
(excluding wood marquetry and inlaid wood)
or heading No. 44.20


Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting
materials, plaits and similar products of plaiting
materials, bound together in parallel strands or
woven, in sheet form, whether or not being
finished articles (for example, mats, matting,
screens):


ex.46.01


Plaits and similar products of plaiting materials,
bound together in parallel strands or woven, in
sheet form


Manufactured from products other than those
(excluding plaits and similar products of
plaiting materials) of heading No. 46.01


50.05 Yarn spun from silk waste,not put up for retail
sale


Manufactured from chemical products (i.e.
products of Chapters 28 to 39, used in the
manufacture of textile materials, hereinafter the
same), from products of heading Nos. 47.01 to
47.06, or 50.01, or from natural textile fibres
(except raw silk), man-made staple fibres or
textile fibre waste, neither carded nor combed


Silk yarn and yarn spun from silk waste, put up
for retail sale; silk-worm gut:


ex.50.06


Other than silk-worm gut Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06,or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste, neither carded nor combed


50.07 Woven fabrics of silk or of silk waste Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


51.06 Yarn of carded wool, not put up for retail sale Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


51.07 Yarn of combed wool, not put up for retail sale Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed




79


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


51.08 Yarn of fine animal hair (carded or combed), not
put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


51.09 Yarn of wool or of fine animal hair, put up for
retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste,neither carded nor
combed


51.10 Yarn of coarse animal hair or of horsehair
(including gimped horsehair yarn), whether or
not put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste,neither carded nor
combed


Woven fabrics of carded wool or of carded fine
animal hair:
(1) Containing more than 10% by weight of silk Manufactured from chemical products, from


products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibre or textile fibre
waste


51.11


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of combed wool or of combed
from animal hair:


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


51.12


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


51.13 Woven fabrics of coarse animal hair or of
horsehair


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


52.04 Cotton sewing thread, whether or not put up for
retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed




80


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


52.05 Cotton yarn (other than sewing thread),
containing 85% or more by weight of cotton, not
put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


52.06 Cotton yarn (other than sewing thread),
containing less than 85% by weight of cotton,
not put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste,neither carded nor
combed


52.07 Cotton yarn (other than sewing thread) put up for
retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing not more
than 200 g/m2:


(1) Batiks certified as hand-dyed by the
Government or a Government
instrumentality of the country of origin


Manufactured from grey fabrich


52.08


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of cotton, containing 85% or
more by Weight of cotton, weighing more than
200 g/m2:


(1) Batiks certified as hand-dyed by the
Government or a Government
instrumentality of the country of origin


Manufactured from grey fabric


52.09


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly or solely
with man-made fibres, weighing not more than
200 g/m2:


(1) Batiks certified as hand-dyed by the
Government or a Government
instrumentality of the country of origin


Manufactured from grey fabric


52.10


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste




81


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Woven fabrics of cotton,containing less than
85% by Weight of cotton, mixed mainly or
solely with man-made fibres, weighing more
than 200 g/m2:


(1)
Batiks certified as hand- dyed by the
Government or a Government
instrumentality of the country of origin


Manufactured from grey fabric


52.11


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Other woven fabrics of cotton:


(1) Batiks certified as hand-dyed by the
Government or a Government
instrumentality of the country of origin


Manufactured from grey fabric


52.12


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


53.06 Flax yarn Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


Yarn of other vegetable textile fibres; paper yarn:ex.53.08


Other than paper yarn Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


53.09 Woven fabrics of flax Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


53.10 Woven fabrics of jute or of other textile bast
fibres of heading No. 53.03


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06,or
from natural textile fibres, man-made staple
fibres, or textile fibre waste


53.11 Woven fabrics of other vegetable textile fibres
woven fabrics of paper yarn


Manufactured from paper, from chemical
products, from products of heading Nos. 47.01
to 47.06, or from natural textile fibres, man-
made staple fibres or textile fibre waste


ex.Chapter 54 Man-made filaments, excluding Man-made
filaments, excluding products of heading Nos.
54.04 to 54.06:




82


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste, neither carded nor combed


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


54.04 Synthetic monofilament of 67 decitex or more
and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example,
artificial straw) of synthetic textile materials of
an apparent width not exceeding 5 mm


Manufactured from products, from products of
heading Nos. 47.01 to 47.06, or from natural
textile fibres, man-made staple fibres or textile
fibre waste, neither carded nor combed


54.05 Artificial monofilament of 67 chemical decitex
or more and of which no cross-sectional
dimension exceeds 1 mm; strip and the like (for
example, artificial straw) of artificial textile
materials of an apparent width not exceeding 5
mm


Manufactured from products, from products of
heading Nos. 47.01 to 47.06, or from natural
textile fibres, man-made staple fibres or textile
fibre waste, neither carded nor combed


54.06 Man-made filament yarn (other chemical than
sewing thread), put up for retail sail


Manufactured from products, from products of
heading Nos. 47.01 to 47.06, or from natural
textile fibres, man-made staple fibres or textile
fibre waste, neither carded nor combed


55.01 Synthetic filament tow Manufactured from chemical products or from
products of heading Nos. 47.01 to 47.06


55.02 Artificial filament tow Manufactured from chemical products or from
products of heading Nos. 47.01 to 47.06


55.03 Synthetic staple fibres, not carded, combed or
otherwise processed for spinning


Manufactured from chemical products or from
products of heading Nos. 47.01 to 47.06


55.04 Artificial staple fibres, not carded, combed or
otherwise processed for spinning


Manufactured from chemical products or from
products of heading Nos. 47.01 to 47.06


55.06 Synthetic staple fibres, carded, combed or
otherwise processed for spinning


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


55.07 Artificial staple fibres,carded, combed or
otherwise processed for spinning


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


55.08 Sewing thread of man-made staple fibres,
whether or not put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste,neither carded nor
combed




83


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


55.09 Yarn (other than sewing thread) of synthetic
staple fibres, not put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


55.10 Yarn (other than sewing thread) of artificial
staple fibres, not put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


55.11 Yarn (other than sewing thread) of man-made
staple fibres, put up for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


Woven fabrics of synthetic staple fibres,
containing 85% or more by weight of synthetic
staple fibres:


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


55.12


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight not exceeding 170 g/m2:
(1) Containing more than 10% by weight of silk Manufactured from chemical products from


products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


55.13


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight exceeding 170 g/m2:


55.14


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste




84


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Other woven fabrics of synthetic staple fibres:


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


55.15


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Woven fabrics of artificial staple fibres:


(1) Containing more than 10% by weight of silk Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


55.16


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


56.01 Wadding of textile materials and articles thereof;
textile fibres, not exceeding 5 mm in length
(flock), textile dust and mill neps


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


56.02 Felt, whether or not impregnated, coated,
covered or laminated


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


56.03 Nonwovens, whether or not impregnated, coated,
covered or laminated


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading No. 54.04
or 54.05, impregnated, coated, covered or
sheathed with rubber or plastics:


ex.56.04


Textile yarn, and strip and the like of heading
No. 54.04 or 54.05, impregnated, coated,
covered or sheathed with plastics


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed




85


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


56.05 Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading No.
54.04 or 54.05, combined with metal in the form
of thread, strip or powder or covered with metal


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


56.06 Gimped yarn, and strip and the like of heading
No. 54.04 or 54.05, gimped (other than those of
heading No. 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn);
loop wale-yarn


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


56.07 Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not
impregnated, coated, covered or sheathed with
rubber or plastics


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


56.08 Knotted netting of twine, cordage or rope; made
up fishing nets and other made up nets, of textile
materials


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


56.09 Articles of yarn, strip or the like of heading No.
54.04 products of or 54.05, twine, cordage, rope
or cables, not elsewhere specified or included


Manufactured from paper, from chemical
products, from heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


ex.Chapter 57 Carpets and other textile chemical floor
coverings, excluding products of heading No.
57.04


Manufactured from products, from products of
heading Nos. 47.01 to 47.06, or from natural
textile fibres, man-made staple fibres or textile
fibre waste


57.04 Carpets and other textile floor coverings, of felt,
not tufted or flocked, whether or not made up


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste, neither carded nor
combed


Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery:
(1) Woven pile fabrics of heading No. 58.01


containing more than 10% of weight of silk
and also uncut pile


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01 or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


Chapter 58


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste




86


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


59.01 Textile fabrics coated with gum or amy-laceous
substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared painting
canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations


Manufactured from textile


Tyre cord fabric of high tenacity yarn of nylon or
other polyamides, polyesters of viscose rayon:


(1) Impregnated with plastics or rubber Manufactured from textile yarn


59.02


(2) Other Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


59.03 Textile fabrics impregnated, coated, coverd or
laminated with plastics, other than those of
heading No. 59.02


Manufactured from textile yarn


59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not cut
to shape


Manufactured from textile fibres or textile yarn


59.05 Textile wall coverings Manufactured from textile yarn


59.06 Rubberised textile fabrics, other than those of
heading No. 59.02


Manufactured from textile yarn


59.07 Textile fabrics otherwise impregnated, coated or
covered; painted canvas covered; painted canvas
studio back-cloths or the like


Manufactured from textile yarn


59.08 Textile wicks, woven, plaited or knitted, for
lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas
mantle fabric therefor, whether or not
impregnated


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


59.09 Textile hosepiping and similar textile tubing,
with or without lining, armour or accessories of
other materials


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


59.10 Transmission or conveyor belts or belting, of
textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


59.11 Textile products and articles, for technical uses,
specified in Note 7 to this Chapter


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile staple fibres or textile fibre
waste


Chapter 60 Knitted or crocheted fabrics Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste




87


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


ex.Chapter 61 Articles or apparel and clothing accessories,
knitted or crocheted, excluding products of
heading No. 61.13


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


61.13 Garments, made up of knitted or crocheted
fabrics of heading No. 59.03, 59.06 or 59.07


Manufactured from textile yarn


ex.Chapter 62 Articles of apparel and clothing accessories, not
knitted or crocheted, excluding products of
heading Nos. 62.13 to 62.17


Manufactured from woven fabrics, felt,
nonwovens, knitted or crocheted fabrics or lace
of Chapter 50 to 56 or 58 to 60


62.13 Handkerchiefs Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


62.14 Shawls, scarves, mufflers, mantillas, veils and
the like


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


62.15 Ties, bow ties and cravats Manufactured from textile yarn


62.16 Gloves, mittens and mitts Manufactured from textile yarn


62.17 Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading No. 62.12


Manufactured from textile yarn


ex.Chapter 63 Other made up textile articles; sets; worn
clothing and worn textile articles; rags, excluding
products of heading No. 63.08 or 63.09


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
50.01, or from natural textile fibres (except raw
silk), man-made staple fibres or textile fibre
waste


63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for making up
into rugs, tapestries, embroidered table cloths or
serviettes, or similar textile articles, put up in
packings for retail sale


Manufactured from chemical products, from
products of heading Nos. 47.01 to 47.06, or
from natural textile fibres, man-made staple
fibres or textile fibre waste


Chapter 64 Footwear, gaiters and the like; part of such
articles


Manufactured from products of the different
heading (excluding heading No. 64.06) from
that covering the products obtained


65.03 Felt hats and other felt headgear, made from the
hat bodies, hoods or plateaux of heading No.
65.01, whether or not lined or trimmed


Manufactured from products other than those
of heading No. 65.01 or 65.03


65.04 Hats and other headgear, plaited or made by
assembling strips of any material, whether or not
lined or trimmed


Manufactured from products other than those
of heading No. 65.02 or 65.04


66.01 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellas and
similar umbrellas )


Manufactured from products other than those
of heading No. 66.01, in which the value of
non-originating products used does not exceed
50 percent of the value of the products obtained




88


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


70.05 Float glass and surface ground or polished glass,
in sheets, whether or not having an absorbent,
reflecting or non-reflecting layer, but not
otherwise worked


Manufactured from products other than those
of heading Nos. 70.03 to 70.05


70.07 Safety glass, consisting of toughened (tempered)
or laminated glass


Manufactured from products other than those
of heading Nos. 70.03 to 70.07


Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading No. 70.10 or
70.18)


ex.70.13


Cut-worked articles Manufactured from products of heading No.
70.13, cutting of non-originating products the
value of which does not exceed 50 percent of
the value of the products obtained, or
manufactured from products other than those of
heading No. 70.13


71.16 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or
reconstructed)


Manufactured from unworked products of
heading Nos. 71.01 to 71.04


71.17 Imitation jewellery Manufactured from products other than those
of heading No. 71.17 excluding chain of metal


72.07 Semi-finished products of iron or non-alloy steel Manufactured from products other than those
of heading No. 72.06 or 72.07


72.08 Flat-rolled products of iron or non-alloy steel, of
a width of 600 mm or more, hot-rolled, not clad,
plated or coated


Manufactured from products other than those
of heading No. 72.07, 72.08 or 72.11


72.09 Flat-rolled products of iron or non-alloy steel, of
a width of 600 mm or more, cold-rolled (cold-
reduced), not clad, plated or coated


Manufactured from products other than those
of heading Nos. 72.07 to 72.09 or 72.11


72.10 Flat-rolled products of iron or non-alloy steel, of
a width of 600 mm or more, clad, plated or
coated


Manufactured from products other than those
of heading Nos. 72.07 to 72.11


72.11 Flat-rolled products of iron or non-alloy steel, of
a width of less than 600 mm, not clad, plated or
coated


Manufactured from products other than those
of heading Nos. 72.07 to 72.09, or 72.11


72.12 Flat-rolled products of iron or non-alloy steel, of
a width of less than 600 mm, clad plated or
coated


Manufactured from products other than those
of heading Nos. 72.07 to 72.12


72.13 Bars and rods, hot-rolled, in irregularly wound
coils, of iron or non-alloy steel


Manufactured from products other than those
of heading No. 72.07, 72.13 or 72.14


72.14 Other bars and rods of iron or non-alloy steel,
not further worked than forged, hot-rolled, hot-
drawn or hot-extruded, but including those
twisted after rolling


Manufactured from products other than those
of heading No. 72.07, 72.13 or 72.14


72.15 Other bars and rods of iron or non-alloy steel Manufactured from products other than those
of heading Nos. 72.07, or 72.13 to 72.15


72.16 Angles, shapes and sections of iron or non-alloy
steel


Manufactured from products other than those
of heading Nos. 72.07 to 72.16




89


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


72.17 Wire of iron non-alloy steel Manufactured from products other than those
of heading Nos. 72.13 to 72.15, or 72.17


72.19 Flat-rolled products of stainless steel, of a width
of 600 mm or more


Manufactured from products other than semi-
finished products of heading No. 72.18, or from
products other than those of heading No. 72.19


72.20 Flat-rolled products of stainless steel , of a width
of less than 600 mm


Manufactured from products other than semi-
finished products of heading No. 72.18, or from
products other than those of heading No. 72.19
or 72.20


72.21 Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel


Manufactured from products other than semi-
finished products of heading No. 72.18, or from
products other than those of heading No. 72.21
or 72.22


Other bars and rods of stainless steel; angles,
shapes and sections of stainless steel:


(l) Bars and rods Manufactured from products other than semi-
finished products of heading No. 72.18, or from
products other than those of heading No. 72.21
or 72.22


72.22


(2) Angles, shapes and sections Manufactured from products other than semi-
finished products of heading No. 72.18, or from
products other than those of heading Nos. 72.19
to 72.22


72.23 Wire of stainless steel Manufactured from products other than those
of heading No. 72.21 to 72.23


72.25 Flat-rolled products of other alloy steel, of a
width of 600 mm or more


Manufactured from products other than semi-
finished products of heading No.72.24, or from
products other than those of heading No.72.25


72.26 Flat-rolled products of other alloy steel, of a
width of less than 600 mm


Manufactured from products other than semi-
finished products of heading No. 72.24, or from
products other than those of heading No. 72.25
or 72.26


72.27 Bars and rods, hot-rolled, in irregularly wound
coils,of other alloy steel


Manufactured from products other than semi-
finished products of heading No. 72.24, or from
products other than those of heading No. 72.27
or 72.28


Other bars and rods of other alloy steel; angles,
shapes and sections, of other alloy steel; follow
drill bars and rods, of alloy or non-alloy steel:


(1) Angles, shapes and sections Manufactured from products other than semi-
finished products of heading No. 72.24, or from
products other than those of heading No. 72.25,
72.26 or 72.28


72.28


(2) Other Manufactured from products other than semi-
finished products of heading No. 72.24, or from
products other than those of heading No. 72.27
or 72.28




90


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


72.29 Wire of other alloy steel Manufactured from products other than those
of heading Nos. 72.27 to 72.29


73.01 Sheet piling of iron or steel, whether or not
drilled, punched or made from assembled
elements; welded angles, shapes and sections, of
iron or steel


Manufactured from products other than those
of heading Nos. 72.07 to 72.12, or 72.16, from
products other than semi-finished products of
heading No.72.18, from products other than
those of heading No. 72.19, 72.20 or 72.22,
from products other than semi-finished
products of heading No. 72.24, or from
products other than those of heading No. 72.25,
72.26, 72.28 or 73.01


73.02 Railway or tramway track construction material
of iron or steel, the following: rails, check-rails
and rack rails, switch blades, crossing frogs,
point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates), rail clips, bedplates, ties
and other material specialized for jointing or
fixing rails


Manufactured from products of heading No.
72.06, or from products of heading No. 72.18
or 72.24 excluding semi-finished products


73.04 Tubes, pipes and hollow profiles, seamless, of
iron (other than cast iron) or steel


Manufactured from products of heading No.
72.07, 72.18 or 72.24


73.05 Other tubes and pipes (for example, welded
riveted or similarly closed), having circular
cross-sections, the external diameter of which
exceeds 406.4mm, of iron or steel


Manufactured from products of heading No.
72.07, 72.18 or 72.24


73.06 Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or
similarly closed), of iron or steel


Manufactured from products of heading No.
72.07, 72.18 or 72.24


73.12 Stranded wire, ropes, cables, plaited bands,
slings and the like, of iron or steel, not
electrically insulated


Manufactured from products other than those
of heading No. 72.17, 72.23, 72.29 or 73.12


73.13 Barbed wire of iron or steel; twisted hoop or
single flat wire, barbed or not, and loosely
twisted double wire, of a kind used for fencing,
of iron or steel


Manufactured from products other than those
of heading No. 72.17, 72.23, 72.29 or 73.13


74.02 Unrefined copper; copper anodes for electrolytic
refining


Manufactured from products other than those
of heading No. 74.01 or 74.02


74.03 Refined copper and copper alloys, unwrought Manufactured from products other than those
of heading Nos. 74.01 to 74.03


74.07 Copper bars, rods and profiles Manufactured from products other than those
of heading Nos. 74.07 to 74.09


74.08 Copper wire Manufactured from products other than those
of heading Nos. 74.07 to 74.09


74.09 Copper plates, sheets and strip, of a thickness
exceeding 0.15mm


Manufactured from products other than those
of heading No. 74.07 or 74.09


74.10 Copper foil (whether or not printed or backed
with paper, paperboard, plastics or similar
backing materials) of a thickness (excluding any
backing) not exceeding 0.15mm)


Manufactured from products other than those
of heading Nos. 74.07 to 74.10




91


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


74.11 Copper tubes and pipes Manufactured from products than those of
heading No. 74.07, 74.09 or 74.11


74.13 Standard wire, cables, plaited bands and the like,
of copper, not electrically insulated


Manufactured from products other than those
of heading No. 74.07, excluding profiles, of
which the maximum cross-sectional dimension
does not exceed 6mm, from products other than
those of heading No. 74.08 or 74.09 of which
the maximum cross-sectional dimension does
not exceed 6mm, or from products other than
those of heading No. 74.13


75.02 Unwrought nickel Manufactured from products other than those
of heading No. 75.01 or 75.02


75.05 Nickel bars, rods, profiles and wire Manufactured from products other than those
of heading No. 75.05 or 75.06


75.06 Nickel plates, sheets, strip and foil Manufactured from products other than those
of heading No. 75.05 or 75.06


75.07 Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)


Manufactured from products other than those
of heading Nos. 75.05 to 75.07


Other articles of nickel: ex.75.08


Electroplating anodes including those produced
by electrolysis


Manufactured from products other than those
cathodes of heading No. 75.01, or from
products other than those of heading Nos. 75.05
to 75.08


76.04 Aluminium bars, rods and profiles Manufactured from products other than those
of heading Nos. 76.04 to 76.06


76.05 Aluminium wire Manufactured from products other than those
of heading Nos. 76.04 or 76.06


76.06 Aluminium plates, sheets and strip, of a
thickness exceeding 0.2 mm


Manufactured from products other than those
of heading Nos. 76.04 to 76.06


76.07 Aluminium foil (whether or not printed or
backed with paper, paperboard, plastics or
similar backing materials) of a thickness
(excluding any backing) not exceeding 0.2 mm


Manufactured from products other than those
of heading Nos. 76.04 to 76.07


76.08 Aluminium tubes and pipes Manufactured from products other than those
of heading No. 76.04, 76.06 or 76.08


76.09 Aluminium tube or pipe fittings (for example,
couplings, elbows, sleeves)


Manufactured from products other than those
of heading No. 76.04, 76.06, 76.08 or 76.09


76.14 Stranded wire, cables, plaited bands and the like,
of alminium, not electrically insulated


Manufactured from products other than those
of heading No. 76.05, of which the maximum
cross-sectional dimension does not exceed 6
mm, or from products other than those of
heading No. 76.14


78.03 Lead bars, rods, profiles and wire Manufactured from products other than those
of heading No. 78.03 or 78.04


78.04 Lead plates, sheets, strip and foil; lead powders
and flakes


Manufactured from products other than those
of heading No. 78.03 or 78.04




92


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


78.05 Lead tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)


Manufactured from products other than those
of heading Nos. 78.03 to 78.05


79.04 Zinc bars, rods, profiles and wire Manufactured from products other than those
of heading No. 79.04 or 79.05


79.05 Zinc plates, sheets, strip and foil Manufactured from products other than those
of heading No. 79.04 or 79.05


79.06 Zinc tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)


Manufactured from products other than those
of heading Nos. 79.04 to 79.06


80.03 Tin bars, rods, profiles and wire Manufactured from products other than those
of heading No. 80.03 or 80.04


80.04 Tin plates, sheets and strip, of a thickness
exceeding 0.2 mm


Manufactured from products other than those
of heading No. 80.03 or 80.04


Tin foil (whether or not printed or backed with
paper, paperboard, plastics or similar backing
materials), of a thickness (excluding any
backing) not exceeding 0.2 mm; tin powders and
flakes:


ex. 80.05


Foil
Manufactured from products other than those
of heading Nos. 80.03 to 80.05


80.06 Tin tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)


Manufactured from products other than those
of heading No. 80.03, 80.04 or 80.06


ex.Chapter 81 Other base metals; cermets; articles thereof,
excluding products of heading No. 81.13


Manufactured from products other than those
of the same tariff heading as the products
obtained excluding unwrought


Chapter 85 Electrical machinery and value equipment and
parts thereof; sound recorders and reproducers,
television image and sound recorders and
reproducers, and parts and accessories of such
articles


Manufactured in which the value of the non-
originating used products of the different tariff
heading of the products obtained does not
exceed 40 percent of the value of the products
obtained, and also in which the value of the
non-originating products of the same tariff
heading as the product does not exceed 5
percent of the value of the products obtained


Chapter 87 Vehicles other than railway or tramway rolling-
stock, and parts and accessories thereof


Manufactured in which the value of the non-
originating used products of the different tariff
heading of the products obtained does not
exceed 40 percent of the value of the products
obtained, and also in which the value of the
non-originating products of the same tariff
heading as the product does not exceed 5
percent of the value of the products obtained


ex.Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical or
surgical instruments and apparatus; parts and
accessories thereof, excluding products of
heading No.90.01 or 90.30


Manufactured in which the value of the non-
originating used products of the different tariff
heading of the products obtained does not
exceed 40 percent of the value of the products
obtained, and also in which the value of the
non-originating products of the same tariff
heading as the product does not exceed 5
percent of value of the products obtained




93


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Chapter 93 Arms and ammunition; parts and accessories
thereof


Manufactured in which the value of the non-
originating used products of the different tariff
heading as the products obtained does not
exceed 40 percent of the value of the products
obtained, and also in which the value of the
non-originating products of the same tariff
heading as the product does not exceed 5
percent of the value of the products obtained


ex.Chapter 94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not
elsewhere specified orincluded; illuminated
signs, illuminated name-plates and the like;
prefabricated buildings, excluding products of
heading Nos.94.04 to 94.06


Manufactured from products of the different
tariff heading as the products obtained, other
than manufacture from products of heading
No.94.04


95.03 Other toys; reduced-size ("scale")models and
similar recreational models, working or not;
puzzles of all kinds


Manufactured from products other than those
of heading No.85.01, 85.03, 85.04, 85.26 or
95.03 and in which the value of the non-
originating products used does not exceed 50
percent of the value of the products obtained


Worked ivory, bone,tortoise-shell, horn, antlers,
coral, mother-of-pearl and other animal carving
material, and articles of these materials
(including articles obtained by moulding):


ex.96.01


Articles Manufactured from products other than those
of heading No.96.01 excluding worked
products


Brooms, brushes (including brushes constituting
parts of brushes constituting parts of vehicles),
hand-operated mechanical floor sweepers, not
motorised, mops and feather dusters; prepared
knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller
squeegees):


Brooms and brushes, excluding articles of
sub-heading No. 9603.10; paint rollers,
squeegees and mops


Manufatured from products other than those of
heading No.96.03 and in which the value of the
non-originating products used does not exceed
50 percent of the value of the products obtained


ex.96.03


Hand-operated mechanical floor sweepers,
not motorised


Manufactured from products other than hand-
operated mechanical floor sweepers, not
mortorized, of heading No. 96.03


96.06 Buttons, press-fasteners, snap-fasteners and
press- studs, button moulds and other parts of
these articles; button blanks


Manufactured from products other than those
of heading No.96.06 in which the value of the
non-originating products used does not exceed
50 percent of the value of the products obtained




94


H.S.
Heading No.


Products
Condition for


origin country acknowledgement


Ballpoint pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar holders; parts
(including caps and clips) of the foregoing
articles, other than those of heading No.96.09:


ex.96.08


Fountain pens, stylograph pens and other
pens; pen-holders


Manufactured from products other than those
of heading No.96.08 excluding pen nibs and
nib points


Smoking pipes (including pipe bowls) and cigar
or cigarette holders, and parts thereof:


ex.96.14


Smoking pipes or pipe bowls of wood
Manufactured from products other than those
of heading No.96.14 excluding shaped blocks
of wood


96.17 Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than
glass inners


Manufactured from products other than those
of heading No.70.12 or 96.17




95


Annex 7


LIST OF PRODUCTS TO WHICH DONOR COUNTRY CONTENT RULE IS NOT


APPLIED


Note: The products to which donor country content rule is not applied are divided into 8 product
groups on the basis of their commodity peculiarities.


Group
Number


Tariff Item
Number


Description


1 41.01 Raw hides and skins of bovine (including buffalo) or equine animals
(fresh, or salted, dried, limed, pickled or otherwise preserved, but not
tanned, parchment-dressed or further prepared), whether or not
dehaired or split


41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split, other than those excluded
by Note 1 (b) or 1 (c) to this Chapter


41.04 Tanned or crust hides and skins of bovine (including buffalo) or
equine animals, without hair on, whether or not split, but not further
prepared


41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or
not split, but not further prepared


41.06 Tanned or crust hides and skins of other animals, without wool or
hair on, whether or not split, but not further prepared


41.07 Leather further prepared after tanning or crusting, including
parchment-dressed leather, of bovine (including buffalo) or equine
animals, without hair on, whether or not split, other than leather of
heading 41.14:


Whole hides and skins:


ex 4107.11 Full grains, unsplit:


2 Other than parchment-dressed


ex 4107.12 Grain splits:


2 Other than parchment-dressed


ex 4107.19 Other:


2 Other than parchment-dressed


Other, including sides :


ex 4107.91 Full grains, unsplit:


2 Other than parchment-dressed




96


Group
Number


Tariff Item
Number


Description


ex 4107.92 Grain splits:


2 Other than parchment-dressed


ex 4107.99 Other:


2 Other than parchment-dressed


41.12


ex 4112.00 Leather further prepared after tanning or crusting, including
parchment-dressed leather, of sheep or lamb, without wool on,
whether or not split, other than leather of heading 41.14


2 Other than parchment-dressed


41.13 Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other animals, without wool or hair on,
whether or not split, other than leather of heading 41.14


ex 4113.10 Of gouts or kids:


2 Other than parchment-dressed


ex 4113.20 Of swine:


2 Other than parchment-dressed


ex 4113.30 Of reptiles:


2 Other than parchment-dressed


ex 4113.90 Other:


2 Other than parchment-dressed


41.14 Chamois (including combination chamois) leather; patent leather and
patent laminated leather; metallised leather:


4114.20 Patent leather and patent laminated leather; metallised leather


2 42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
travelling-bags, toilet bags, rucksacks, handbags, shopping-bags,
wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials, of vulcanised fibre
or of paperboard, or wholly or mainly covered with such materials or
with paper:


Trunks, suit-cases, vanity-cases,executive-cases, brief-cases,
school satchels and similar containers:




97


Group
Number


Tariff Item
Number


Description


4202.11 With outer surface of leather, of composition leather or of
patent leather


4202.12 With outer surface of plastics or of textile materials


Handbags, whether or not with shoulder strap, including those
without handle:


4202.21 With outer surface of leather, of composition leather or of
patent leather


4202.22 With outer surface of plastic sheeting or of textile materials


4202.29 Other


Articles of a kind normally carried in the pocket or in the
handbag:


4202.31 With outer surface of leather, of composition leather or of
patent leather


4202.32 With outer surface of plastic sheeting or of textile materials


Other:


4202.91 With outer surface of leather, of composition leather or of
patent leather


4202.92 With outer surface of plastic sheeting or of textile materials


96.05 Travel sets for personal toilet, sewing or shoe or clothes cleaning


3 43.02 Tanned or dressed furskins (including heads, tails, paws and other
pieces or cuttings), unassembled, or assembled (without the addition
of other materials) other than those of heading No.43.03


43.03 Articles of apparel, clothing accessories and other articles of furskin


4 ex Chapter 46 Manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork:


Articles of plastic materials


5 ex Section XI Textiles and textile articles, other than batiks cotton woven fabrics of
heading Nos. 52.08 to 52.12 certified as hand-dyed by the
Government or a Government instrumentality of the country of origin


6 64.03 Footwear with outer soles of rubber, plastics, leather or composition
leather and uppers of leather


64.04 Footwear with outer soles of rubber,plastics, leather or composition
leather and uppers of textile materials




98


Group
Number


Tariff Item
Number


Description


64.05 Other footwear:


6405.1 With uppers of leather or composition leather:


1 With outer soles of leather and uppers of composition
leather




2 With outer soles of rubber, plastics or composition leather
and uppers of composition leather


ex 6405.90 Other footwear, with uppers other than of leather, composition
leather or textile material:


1 With outer soles of rubber, plastics, leather or composition
leather


7 65.01 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
with made brims; plateaux and manchons (including slit manchons),
of felt


65.03 Felt hats and other felt headgear, made from the hat bodies, hoods or
plateaux of heading No.65.01, whether or not lined or trimmed


65.05 Hats and other headgears, knitted or crocheted, or made up from lace,
felt or other textile fabric, in the piece (but not in strips), whether or
not lined or trimmed; hair-nets of any material, whether or not lined
or trimmed:


6505.90 Other than hair-nets


8 95.01 Wheeled toys designed to be ridden by children (for example,
tricycles, scooters, pedal cars); dolls' carriages


95.02 Dolls representing only human beings


95.03 Other toys; reduced-sized ("scale") models and similar recreational
models, working or not; puzzles of all kinds




99


Annex 8


HS HEADING NUMBER OF PRODUCTS WHICH ARE EXEMPTED FROM


DOCUMENTARY REQUIREMENTS


04.10, 06.04, 07.06, 07.09, 08.01, 08.02, 08.03, 08.04, 08.07, 09.01, 09.02, 09.04, 09.07, 09.08,
09.09, 09.10, 12.11, 13.02, 14.04, 15.05, 15.16, 15.18, 15.20, 22.01, 22.03, 25.09, 25.13, 25.20,
25.23, 27.01, 27.04, 27.07, 27.12, 27.13, 28.01, 28.03, 28.06, 28.07, 28.08, 28.09, 28.11, 28.12,
28.13, 28.14, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.23, 28.24, 28.26, 28.28, 28.29, 28.30,
28.31, 28.32, 28.34, 28.35, 28.37, 28.38, 28.39, 28.41, 28.42, 28.47, 28.48, 28.50, 28.51, 29.01,
29.03, 29.04, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.15, 29.16, 29.19, 29.20,
29.21, 29.23, 29.24, 29.25, 29.27, 29.28, 29.29, 29.30, 29.35, 29.38, 29.42, 32.01, 32.02, 32.04,
32.07, 32.09, 32.11, 32.12, 32.15, 33.03, 33.04, 33.05, 33.06, 33.07, 34.03, 34.04, 34.05, 34.06,
35.01, 35.04, 35.06, 35.07, 36.01, 36.02, 36.03, 36.05, 37.03, 37.07, 38.02, 38.05, 38.21, 38.23,
39.05, 39.07, 39.08, 39.09, 39.10, 39.12, 39.13, 39.15, 39.22, 39.23, 39.24, 39.25, 39.26, 40.03,
40.05, 40.06, 40.07, 40.08, 40.09, 40.10, 40.16, 43.01, 43.04, 48.02, 48.03, 48.04, 48.05, 48.06,
48.07, 48.08, 48.09, 48.10, 48.11, 48.15, 48.16, 48.17, 48.18, 48.19, 48.20, 48.21, 48.22, 48.23,
63.09, 65.01, 65.02, 65.05, 65.06, 65.07, 66.02, 67.01, 68.04, 68.05, 68.11, 68.12, 68.13, 69.02,
69.03, 69.05, 69.07, 69.08, 69.11, 69.12, 69.13, 71.14, 78.06, 79.07, 80.01, 80.07, 82.11, 82.13,
82.14, 82.15, 83.01, 83.02, 83.04, 83.06, 83.08, 83.09, 83.11, 94.05, 94.06, 95.01, 95.04, 95.05,
95.06, 95.07, 96.02, 96.04, 96.07, 96.13, 96.15, 96.16




100




101


Annex 9


FORMS OF DOCUMENTARY EVIDENCE


Specification and Languages of Forms of Documentary Evidence


1. Combined declaration and certificate of origin (Form A)


The format of Form A has been agreed internationally and the form has to comply with the
following specifications and languages.


Measurements: 210mm x 297 mm


Quality of paper: Writing paper of fine quality and weighing not less than 25 grams
per square meter


Special requirements: Green machine-turned background making any falsification by
chemical or mechanical means apparent to the eye


Languages: Certificates may be printed and completed in English or French




102




103


1. Goods consigned from (Exporter’s business name, address,
country)


2. Goods consigned to (Consignee’s name, address, country)


Reference No


GENERALIZED SYSTEM OF PREFERENCES


CERTIFICATE OF ORIGIN


(Combined declaration and certificate)


FORM A


Issued in ..................................................................................
(country)


See notes overleaf


3. Means of transport and route (as far as known) 4. For official use


5. Item
num-
ber


6. Marks and
numbers of
packages


7. Number and kind of packages, description of goods 8. Origin
criterion
(see Notes
overleaf)


9. Gross
weight


or other
quantity


10. Number
and date
of invoices


11. Certification


It is hereby certified, on the basis of control carried out,
that the declaration by the exporter is correct.


.............................................................................................................
Place and date, signature and stamp of certifying authority


12. Declaration by the exporter


The undersigned hereby declares that the above details
and statements are correct; that all the goods were produced in


...................................................................................................
(country)


and that they comply with the origin requirements specified for
those goods in the Generalized System of Preferences for
goods exported to


...................................................................................................
(importing country)


...............................................................................................................
Place and date, signature of authorized signatory




104
NOTES (2005)


I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP):


Australia* Republic of Belarus European Union: Italy Austria
Canada Republic of Bulgaria Belgium Cyprus Poland
Japan Russian Federation Czech Republic Latvia Portugal
New Zealand** Denmark Lithuania Slovenia
Norway Germany Luxembourg Slovakia
Switzerland Estonia Hungary Finland
Turkey Greece Malta Sweden
United States of Spain Netherlands United Kingdom
America*** France
Ireland
Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated


authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving


countries listed above. An information note is also obtainable from the UNCTAD secretariat.


II. General conditions


To qualify for preference, products must:
(a) fall within a description of products eligible for preference in the country of destination. The description


entered on the form must be sufficiently detailed to enable the products to be identified by the customs
officer examining them;


(b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify
separately in its own right; and,


(c) comply with the consignment conditions specified by the country of destination. In general, products must
be consigned direct from the country of exportation to the country of destination but most preference-giving
countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct
consignment is not necessary).


III. Entries to be made in Box 8


Preference products must either be wholly obtained in accordance with the rules of the country of destination or
sufficiently worked or processed to fulfil the requirements of that country's origin rules.
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for


Australia and New Zealand Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8


should be as follows:
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for shipments


from recognized associations of counties, enter the letter "Z", followed by the sum of the cost or value
of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory
price of the exported products; (example "Y" 35% or "Z" 35%).


(2) Canada: for products which meet origin criteria from working or processing in more than one eligible
least developed country, enter letter "G" in Box 8; otherwise "F".


(3) Japan, Norway, Switzerland, Turkey and the European Union; enter the letter "W" in Box 8 followed
by the Harmonized Commodity Description and coding system (Harmonized System) heading at the
4-digit level of the exported product (example "W" 96.18).


(4) Bulgaria and the Russian Federation: for products which include value added in the exporting
preference-receiving country, enter the letter "Y" in Box 8 followed by the value of imported materials
and components expressed as a percentage of the fob price of the exported products (example "Y"
45%); for products obtained in a preference-receiving country and worked or processed in one or more
other such countries, enter "Pk".


(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be
properly made in Box 12.


_______________________
* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by


the normal commercial invoice, is an acceptable alternative, but official certification is not required.
** Official certification is not required.
*** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the


production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs.




105


1. Expéditeur (nom, adresse, pays de l’exportateur)


2. Destinataire (nom, adresse, pays)


Référence N˚


SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES


CERTIFICAT D’ORIGINE


( Déclaration et certificat)


FORMULE A


Délivré en .......................................................................
(pays)


Voir notes au verso



3. Moyen de transport et itinéraire (si connus) 4. Pour usage officiel


5. N˚
d’or-
dre


6. Marques et
numéros


des colis


7. Nombre et type de colis; description des marchandises 8. Critère
d’origine
(voir notes
au verso)


9. Poids brut
ou quantité



10. N˚ et date
de la


facture


11. Certificat


Il est certifié, sur la base du contrôle effectué, que la déclaration
de l’exportateur est exacte.


..............................................................................................................
Lieu et date, signature et timbre de l’autorité délivrant le certificat


12. Déclaration de l’exportateur


Le soussigné déclare que les mentions et indications ci-dessus
sont exactes, que toutes ces marchandises ont été produites en


......................................................................................................................
(nom du pays)



et qu’elles remplissent les conditions d’origine requises par le
système généralisé de préférences pour être exportées
à destination de


......................................................................................................................
(nom du pays importateur)


......................................................................................................................
Lieu et date, signature du signataire habilité




106


NOTES (2005)


I. Pays qui acceptent la formule A aux fins du système généralisé de préférences (SGP):
Australie* Fédération de Russie Union européene: Italie Autriche
Canada République de Bélarus Belgique Chypre Pologne
Etats-Unis République de Bulgarie République tchèque Lettonie Portugal
D'Amérique*** Danemark Lituanie Slovénie
Japon Allemagne Luxembourg Slovaquie
Norvège Estonie Hongrie Finlande
Nouvelle-Zélande** Grèce Malte Suède
Suisse Espagne Pays-Bas Royaume-Uni
Turquie France


Irlande
Des détails complets sur les conditions régissant l'admission au bénéfice du SGP dans ce pays peuvent être obtenus des autorités


désignées par les pays exportateurs bénéficiaires ou de l'administration des douanes des pays donneurs qui figurent dans la liste


ci-dessus. Une note d'information peut également être obtenue du secrétariat de la CNUCED.


II. Conditions générales


Pour être admis au bénéfice des préférences, les produits doivent:
(a) correspondre à la définition établie des produits pouvant bénéficier du régime de préférences dans les pays de


destination. La description figurant sur la formule doit être suffisamment détaillée pour que les produits puissent
être identifiés par l'agent des douanes qui les examine;


(b) satisfaire aux règles d'origine du pays de destination. Chacun des articles d'une même expédition doit répondre
aux conditions prescrites; et


(c) satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, les produits doivent être
expédiés directement du pays d'exportation au pays de destination; toutefois, la plupart des pays donneurs de
préférences acceptent sous certaines conditions le passage par des pays intermédiaires (pour l'Australie,
l'expédition directe n'est pas nécessaire).


III. Indications à porter dans la case 8


Pour bénéficier des préférences, les produits doivent avoir été, soit entièrement obtenus, soit suffisamment ouvrés ou
transformés conformément aux règles d'origine des pays de destination.
(a) Produits entièrement obtenus: pour l'exportation vers tous les pays figurant dans la liste de la section, il y a lieu


d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la Nouvelle-Zélande, la case 8 peut être laissée en blanc).
(b) Produits suffisamment ouvrés ou transformés: pour l'exportation vers les pays figurant ci-après, les indications à


porter dans la case 8 doivent être les suivantes:
(1) Etats Unis d'Amérique: dans le cas d'expédition provenant d'un seul pays, inscrire la lettre "Y" ou, dans le cas


d'expéditions provenant d'un groupe de pays reconnu comme un seul, la lettre "Z", suivie de la somme du coût
ou de la valeur des matières et du coût direct de la transformation, exprimée en pourcentage du prix départ
usine des marchandises exportées (exemple: "Y" 35% ou "Z" 35%);


(2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pur les produits qui satisfont aux critères d'origine
après ouvraison ou transformation dans plusieurs des pays les moins avancés; sinon, inscrire la lettre "F";


(3) Japon, Norvège, Suisse, Turquie et Union européenne: inscrire dans la case 8 la lettre "W" suivie de la
position tarifaire à quatre chiffres occupée par le produit exporté dans le Système harmonisé de désignation et
de codification des marchandises (Système harmonisé) (exemple "W" 96.18);


(4) Bulgarie et Fédération de Russie: pour les produits avec valeur ajoutée dans le pays exportateur bénéficiaire
de préférences, il y a lieu d'inscrire la lettre "Y" dans la case 8, en la faisant suivre de la valeur des matières et
des composants importés, exprimée en pourcentage du prix fob des marchandises exportées (exemple: "Y"
45%); pour les produits obtenus dans un pays bénéficiaire de préférences et ouvrés ou transformés dans un ou
plusieurs autres pays bénéficiaires, il y a lieu d'inscrire les lettre "Pk" dans la case 8;


(5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il suffit de faire une déclaration
appropriée dans la case 12.


____________________
* Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A, accompagnée


de la facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée.
** Un visa officiel n'est pas exigé.
*** Les Etats-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant toute information


appropriée et détaillée concernant la production ou la fabrication de la marchandise est considérée comme
suffisante, et doit être présentée uniquement à la demande du receveur des douanes du district (District collector
of Customs).




107


2. Certificate of Materials Imported from Japan and Certificate of Cumulative
Working/Processing


The formats of Certificate of Materials Imported from Japan and Certificate of Cumulative
Working/Processing have to comply with the following specifications and languages.


Measurements: 210mm x 297mm


Quality of paper: Writing paper of fine quality and weighing not less than 25 grams
per square meter


Languages: Certificates may be printed and completed in English or French




108




109




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