HS 04.03 — Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
Import duty rates for heading 04.03 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 | GSP | LDC | Unit | Law | |
|---|---|---|---|---|---|---|---|---|---|
| 04.03 | Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. | ||||||||
| 0403.20 | Yogurt | ||||||||
| 1 Frozen, preserved or containing added sugar or other sweetening matter, flavoring, fruits or nuts (excluding frozen yogurt) | 35% + 1,076 yen/kg | Free | |||||||
| - For "the Pooled Quota of other milk products″ | |||||||||
| 0403.20 | -- Containing added sugarEPA rates (3)CPTPP: ! 3.5%～5.2% · EU: ! 5.3%～17.5% · UK: ! 5.3%～17.5% | 35% | ●21%～(35%) | KG | FD | Specialist review | |||
| 0403.20 | -- OtherEPA rates (3)CPTPP: ! 2.5%～5.2% · EU: ! 5.3%～12.5% · UK: ! 5.3%～12.5% | 25% | ●21%～(25%) | KG | FD | Specialist review | |||
| - Other | 29.8%+ 915yen/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 : | |||||||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 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 Free · EU: For the Pooled Quota Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 16.5% · EU: For the Pooled Quota 14% | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 20% · EU: For the Pooled Quota 20% | KG | SP / FD | Specialist review | |||||
| -- Other | |||||||||
| 0403.20 | --- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as “the Japan-UK EPA” in this heading)EPA rates (1)UK: Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | --- OtherEPA rates (6)ASEAN: ! 21.3%～29.8% or unbound · CPTPP: ! 3.8%, 29.8% + 915 yen/kg · EU: ! 3.9% or unbound · UK: ! 3.9% or unbound · ASEAN/Australia/New Zealand(RCEP): ! 21.3%～29.8% or unbound · JP-US Trade Agreement **1: ! 3.8% or unbound | KG | SP / FD | Specialist review | |||||
| 2 Other | |||||||||
| (1) Frozen yogurt | 35% | Free | |||||||
| - Containing added sugar or other sweetening matter, in immediate packings, of a content not exceeding 10kg | ●21%～29.8%+1,159yen/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 : | |||||||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 16.5% · EU: For the Pooled Quota 14% | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 20% · EU: For the Pooled Quota 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | --- OtherEPA rates (1)Australia: For the Pooled Quota 13.2% | KG | SP / FD | Specialist review | |||||
| -- Other | |||||||||
| 0403.20 | --- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | --- OtherEPA rates (6)ASEAN: ! 21.3%～29.8% or unbound · CPTPP: ! 3.8%～35% or 29.8% + 1,159 yen/kg · EU: ! 3.9%～5.3% or unbound · UK: ! 3.9%～5.3% or unbound · ASEAN/Australia/New Zealand(RCEP): ! 21.3%～29.8% or unbound · JP-US Trade Agreement **1: ! 3.8%～4.7% or unbound | KG | SP / FD | Specialist review | |||||
| - Other | ●21%～29.8%+1,159yen/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 : | |||||||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 16.5% · EU: For the Pooled Quota 14% | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in the tariff items set out in TWQ－JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 20% · EU: For the Pooled Quota 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | --- OtherEPA rates (1)Australia: For the Pooled Quota 14.9% | KG | SP / FD | Specialist review | |||||
| -- Other | |||||||||
| 0403.20 | --- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: Free | KG | FD | Specialist review | |||||
| 0403.20 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | --- OtherEPA rates (6)ASEAN: ! 21.3%～29.8% or unbound · CPTPP: ! 3.8%～35% or 29.8% + 1,159 yen/kg · EU: ! 3.9%～5.4% or unbound · UK: ! 3.9%～5.4% or unbound · ASEAN/Australia/New Zealand(RCEP): ! 21.3%～29.8% or unbound · JP-US Trade Agreement **1: ! 3.8%～5.4% or unbound | KG | SP / FD | Specialist review | |||||
| (2) Other | 25% | ●21%～（29.8%+1,159yen/kg） | Free | ||||||
| - Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 ofthe Temporary Tariff Measures Law : | |||||||||
| 0403.20 | -- Provided for in the tariff items set out in TWQ－JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free | KG | FD | Specialist review | |||||
| 0403.20 | -- Provided for in the tariff items set out in TWQ－JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 16.5% · EU: For the Pooled Quota 14% | KG | FD | Specialist review | |||||
| 0403.20 | -- Provided for in the tariff items set out in TWQ－JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPAEPA rates (2)CPTPP: For the Pooled Quota 20% · EU: For the Pooled Quota 20% | KG | SP / FD | Specialist review | |||||
| - Other | |||||||||
| 0403.20 | -- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: Free | KG | FD | Specialist review | |||||
| 0403.20 | -- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPAEPA rates (1)UK: 20% | KG | SP / FD | Specialist review | |||||
| 0403.20 | -- OtherEPA rates (6)ASEAN: ! 21.3%～(29.8%) or unbound · CPTPP: ! 3.8%～25% · EU: ! 3.9%～5.3% or unbound · UK: ! 3.9%～5.3% or unbound · ASEAN/Australia/New Zealand(RCEP): ! 21.3%～(29.8%) or unbound · JP-US Trade Agreement **1: ! 3.8% or unbound | KG | SP / FD | Specialist review | |||||
| 0403.90 | Other | ||||||||
| 1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter, flavoring, fruits or nuts | |||||||||
| (1) Of a fat content, by weight, not exceeding 1.5% | 35% + 466 yen/kg | Free | |||||||
| 〔1〕Buttermilk powder and other products in solid forms | |||||||||
| - 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 | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (1)CPTPP: 25% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (2)CPTPP: 25% + 40 yen/kg～(29.8% + 396 yen/kg) or (36% + 200 yen/kg), whichever is the less **3 · EU: For the Pooled Quota (Containing added sugar) 35% + 40 yen/kg For the Pooled Quota (Other) 25% + 40 yen/kg | 36% + 200yen/kg | *29.8% + 396 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 〔2〕Other | |||||||||
| - For "the Pooled Quota of other milk products″ | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (3)CPTPP: 9.8% · EU: 17.5% · UK: 17.5% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (3)CPTPP: 7.5% · EU: 12.5% · UK: 12.5% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (1)CPTPP: 29.8% + 396 yen/kg | 29.8% + 396 yen/kg | KG | MA / FD / AN | Specialist review | ||||
| (2) Of a fat content, by weight, exceeding 1.5% but not exceeding 26% | 35% + 685 yen/kg | Free | |||||||
| 〔1〕Buttermilk powder and other products in solid forms | |||||||||
| -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 | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (1)CPTPP: 25% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (2)CPTPP: 25% + 40 yen/kg～(29.8% + 582 yen/kg) or (36% + 200 yen/kg), whichever is the less **4 · EU: For the Pooled Quota (Containing added sugar) 35% + 40 yen/kg For the Pooled Quota (Other) 25% + 40 yen/kg | 36% + 200yen/kg | *29.8% + 582 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 〔2〕Other | |||||||||
| - For "the Pooled Quota of other milk products″ | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (3)CPTPP: 9.8% · EU: 17.5% · UK: 17.5% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (3)CPTPP: 7.5% · EU: 12.5% · UK: 12.5% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (1)CPTPP: 29.8% + 582 yen/kg | 29.8% + 582 yen/kg | KG | MA / FD / AN | Specialist review | ||||
| (3) Of a fat content, by weight, exceeding 26% | 35% + 1,204 yen/kg | Free | |||||||
| 〔1〕Buttermilk powder and other products in solid forms | |||||||||
| - 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 | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (1)CPTPP: 25% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (2)CPTPP: 25% + 40 yen/kg～(29.8% + 1,023 yen/kg) or (36% + 200 yen/kg), whichever is the less **5 · EU: For the Pooled Quota (Containing added sugar) 35% + 40 yen/kg For the Pooled Quota (Other) 25% + 40 yen/kg | 36% + 200yen/kg | *29.8% + 1,023 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 〔2〕Other | |||||||||
| - For "the Pooled Quota of other milk products″ | |||||||||
| 0403.90 | -- Containing added sugarEPA rates (3)CPTPP: 9.8% · EU: 17.5% · UK: 17.5% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0403.90 | -- OtherEPA rates (3)CPTPP: 7.5% · EU: 12.5% · UK: 12.5% | 25% | (25%) | KG | MA / FD / AN | ||||
| 0403.90 | - OtherEPA rates (1)CPTPP: 29.8% + 1,023 yen/kg | 29.8% + 1,023 yen/kg | KG | MA / FD / AN | Specialist review | ||||
| 0403.90 | 2 OtherEPA rates (5)ASEAN: 21.3% · CPTPP: 3.8% · EU: 12.6% · UK: 12.6% · ASEAN/Australia/New Zealand(RCEP): 21.3% | 25% | 21.3% | Free | KG | MA / FD / AN |