HS 04.02 — Milk and cream, concentrated or containing added sugar or other sweetening matter

Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. · SECTION I LIVE ANIMALS; ANIMAL PRODUCTS · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 04.02 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	Temporary	WTO	LDC	Unit	Law
04.02	Milk and cream, concentrated or containing added sugar or other sweetening matter
0402.10	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
	1 Containing added sugar	(35% + 466 yen/kg)			Free
0402.10 110	〔1〕Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 35%		35%	(35%)		KG	MA / FD / AN
	〔2〕Other
0402.10 121	- Concerning milk and cream in powder, granules or other solid forms in this subheading 1-〔2〕, 2-(1)-〔2〕, (2)-〔2〕, 0402.21-2-(1), (2)-〔2〕 and 0402.29-2-〔2〕, for the quantity (quota) stipulated by a Cabinet Order on the basis of 74,973 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of skimmed milk powder other than for school lunch etc." in this heading EPA rates (1) CPTPP: 35%		35%	(35%)		KG	MA / FD / AN
0402.10 129	- Other EPA rates (2) CPTPP: For the Pooled Quota 35% + 26 yen/kg Other than for the Pooled Quota (29.8% + 396 yen/kg) or (36% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 26 yen/kg		36% + 130yen/kg	*29.8% + 396 yen/kg		KG	MA / FD / AN	Specialist review
	2 Other
	(1) For school lunch for children, pupils or toddlers of kindergartens, elementary schools, lower secondary schools, compulsory education schools, upper secondary schools having evening courses, or special support schools, for pupils of children’s welfare institutions or the like as may be prescribed by a Cabinet Order, or for pupils receiving daycare by the business stipulated by paragraph 9 , 10 or 12 of Article 6 - 3 of the Child Welfare Act or for infants or toddlers receiving opportunities for playing and living by the business stipulated by paragraph 23 of the Article, hereinafter referred to as“ For school lunch etc.” in this heading, and for the manufacture of mixed feeds as may be prescribed by a Cabinet Order, hereinafter referred to as“ For feeding purposes” in this heading	(466 yen/kg)
	〔1〕For school lunch etc.
0402.10 211	- Concerning milk and cream in powder, granules or other solid forms for school lunch etc. in this subheading 2-(1)-〔1〕, and 0402.21-2-(1), for the quantity (quota) stipulated by a Cabinet Order on the basis of 7,264 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of skimmed milk powder for school lunch etc." in this heading EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0402.10 212	- Other EPA rates (2) CPTPP: For the Pooled Quota 25% + 26 yen/kg Other than for the Pooled Quota 396 yen/kg or (26% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 25% + 26 yen/kg		26% + 130yen/kg	*396 yen/kg	Free	KG	MA / FD / AN	Specialist review
	〔2〕For feeding purposes
0402.10 216	- For "the Pooled Quota of skimmed milk powder other than for school lunch etc.″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0402.10 217	- Other EPA rates (3) CPTPP: 198 yen/kg · EU: 4.60 yen/kg · UK: 4.60 yen/kg		26% + 130yen/kg	*396 yen/kg	Free	KG	MA / FD / AN	Specialist review
	(2)Other	(25% + 466 yen/kg)			Free
0402.10 221	〔1〕Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 25%		25%	(25%)		KG	MA / FD / AN
	〔2〕Other
0402.10 222	- For "the Pooled Quota of skimmed milk powder other than for school lunch etc.″ EPA rates (1) CPTPP: 25%		25%	(25%)		KG	MA / FD / AN
0402.10 229	- Other EPA rates (2) CPTPP: For the Pooled Quota 25% + 26 yen/kg Other than for the Pooled Quota (21.3% + 396 yen/kg) or (26% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 25% + 26 yen/kg		26% + 130yen/kg	*21.3% + 396 yen/kg		KG	MA / FD / AN	Specialist review
	In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% :
0402.21	Not containing added sugar or other sweetening matter
	1 Of a fat content, by weight, exceeding 5%
	(1) Of a fat content, by weight, not exceeding 30%	(30% + 720 yen/kg)			Free
0402.21 111	- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
	- Other		31% + 210yen/kg	*25.5% + 612 yen/kg
	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law :
0402.21 131	--- Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as “the CPTPP” in this heading) or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as “the Japan-EU EPA” in this heading) EPA rates (2) CPTPP: For the Pooled Quota 30% + 42 yen/kg · EU: For the Pooled Quota 30% + 42 yen/kg					KG	MA / FD / AN	Specialist review
0402.21 132	--- Provided for in the tariff items set out in TWQ－JP12 in paragraph 12 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-24 in paragraph 25 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA EPA rates (2) CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free					KG	MA / FD / AN	Specialist review
0402.21 139	-- Other EPA rates (1) CPTPP: (25.5% + 612 yen/kg) or (31% + 210 yen/kg), whichever is the less					KG	MA / FD / AN	Specialist review
	(2) Other	(30% + 1,204 yen/kg)			Free
0402.21 121	- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
	- Other		31% + 210yen/kg	*25.5% + 1,023 yen/kg
	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law :
0402.21 141	--- Provided for in the tariff items set out in TWQ－JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA EPA rates (2) CPTPP: For the Pooled Quota 30% + 42 yen/kg · EU: For the Pooled Quota 30% + 42 yen/kg					KG	MA / FD / AN	Specialist review
0402.21 142	--- Provided for in the tariff items set out in TWQ－JP12 in paragraph 12 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-24 in paragraph 25 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA EPA rates (2) CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free					KG	MA / FD / AN	Specialist review
0402.21 149	-- Other EPA rates (1) CPTPP: (25.5% + 1,023 yen/kg) or (31% + 210 yen/kg), whichever is the less					KG	MA / FD / AN	Specialist review
	2 Other
	(1) For school lunch etc. and for feeding purposes	(500 yen/kg)
	- For school lunch etc.
0402.21 211	-- For "the Pooled Quota of skimmed milk powder for school lunch etc.″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0402.21 212	-- Other EPA rates (2) CPTPP: For the Pooled Quota 25% + 26 yen/kg Other than for the Pooled Quota 425 yen/kg or (26% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 25% + 26 yen/kg		26% + 130yen/kg	*425 yen/kg	Free	KG	MA / FD / AN	Specialist review
	- For feeding purposes
0402.21 216	-- For "the Pooled Quota of skimmed milk powder other than for school lunch etc.″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0402.21 217	-- Other EPA rates (4) CPTPP: 212.5 yen/kg · EU: 4.95 yen/kg · UK: 4.95 yen/kg · JP-US Trade Agreement 1**: 212.5 yen/kg		26% + 130yen/kg	*425 yen/kg	Free	KG	MA / FD / AN	Specialist review
	(2) Other	(25% + 500 yen/kg)			Free
0402.21 221	〔1〕Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 25%		25%	(25%)		KG	MA / FD / AN
	〔2〕Other
0402.21 222	- For "the Pooled Quota of skimmed milk powder other than for school lunch etc.″ EPA rates (1) CPTPP: 25%		25%	(25%)		KG	MA / FD / AN
0402.21 229	- Other EPA rates (2) CPTPP: For the Pooled Quota 25% + 26 yen/kg Other than for the Pooled Quota (21.3% + 425 yen/kg) or (26% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 25% + 26 yen/kg		26% + 130yen/kg	*21.3% + 425 yen/kg		KG	MA / FD / AN	Specialist review
0402.29	Other
	1 Of a fat content, by weight, exceeding 5%
	(1) Of a fat content, by weight, not exceeding 30%	(30% + 720 yen/kg)			Free
0402.29 111	- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
0402.29 119	- Other EPA rates (2) CPTPP: For the Pooled Quota 30% + 42 yen/kg Other than for the Pooled Quota (25.5% + 612 yen/kg) or (31% + 210 yen/kg), whichever is the less · EU: For the Pooled Quota 30% + 42 yen/kg		31% + 210yen/kg	*25.5% + 612 yen/kg		KG	MA / FD / AN	Specialist review
	(2) Other	(30% + 1,204 yen/kg)			Free
0402.29 121	- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
0402.29 129	- Other EPA rates (2) CPTPP: For the Pooled Quota 30% + 42 yen/kg Other than for the Pooled Quota (25.5% + 1,023 yen/kg) or (31% + 210 yen/kg), whichever is the less · EU: For the Pooled Quota 30% + 42 yen/kg		31% + 210yen/kg	*25.5% + 1,023 yen/kg		KG	MA / FD / AN	Specialist review
	2 Other	(35% + 500 yen/kg)			Free
0402.29 211	〔1〕Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 35%		35%	(35%)		KG	MA / FD / AN
	*〔2〕Other
0402.29 220	- For "the Pooled Quota of skimmed milk powder other than for school lunch etc.″ EPA rates (1) CPTPP: 35%		35%	(35%)		KG	MA / FD / AN
0402.29 291	- Other EPA rates (2) CPTPP: For the Pooled Quota 35% + 26 yen/kg Other than for the Pooled Quota (29.8% + 425 yen/kg) or (36% + 130 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 26 yen/kg		36% + 130yen/kg	*29.8% + 425 yen/kg		KG	MA / FD / AN	Specialist review
	Other :
0402.91	Not containing added sugar or other sweetening matter
	1 Of a fat content, by weight, exceeding 7.5%
0402.91 110	(1) Whipped cream in pressurized containers EPA rates (7) ASEAN: 25.5% · Philippines: 20.4% · Australia: 20.4% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 25.5%	30%		25.5%	Free	KG	FD / AN
	(2) Other	30% + 599 yen/kg			Free
0402.91 121	- Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading EPA rates (1) CPTPP: 30%		30%	(30%)		KG	FD / AN
0402.91 129	- Other EPA rates (2) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 25.5% + 509 yen/kg · EU: For the Pooled Quota Free			25.5% + 509 yen/kg		KG	FD / AN	Specialist review
	2 Other	25% + 299 yen/kg			Free
0402.91 210	- For "the Pooled Quota″ EPA rates (1) CPTPP: 25%		25%	(25%)		KG	FD / AN
0402.91 290	- Other EPA rates (2) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 21.3% + 254 yen/kg · EU: For the Pooled Quota Free			21.3% + 254 yen/kg		KG	FD / AN	Specialist review
0402.99	Other
	1 Of a fat content, by weight, exceeding 8%
0402.99 110	(1) Whipped cream in pressurized containers EPA rates (5) ASEAN: 25.5% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 25.5%	30%		25.5%	Free	KG	MA / FD / AN
	(2) Other	(30% + 599 yen/kg)			Free
0402.99 121	-Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
0402.99 129	- Other EPA rates (2) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 25.5% + 104 yen/kg · EU: For the Pooled Quota Free		25.5% + 104 yen/kg	*(25.5% + 509 yen/kg)		KG	MA / FD / AN	Specialist review
	2 Other	(30% + 299 yen/kg)			Free
0402.99 210	- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof EPA rates (1) CPTPP: 30%		30%	(30%)		KG	MA / FD / AN
0402.99 290	- Other EPA rates (2) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 25.5% + 55 yen/kg · EU: For the Pooled Quota Free		25.5% + 55 yen/kg	*(25.5% + 254 yen/kg)		KG	MA / FD / AN	Specialist review

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.