HS 04.04 — Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

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 04.04 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
04.04	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0404.10	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
	1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter
	(1) Of a fat content, by weight, not exceeding 5%	(35% + 500 yen/kg)
	〔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
0404.10 111	- Containing added sugar EPA rates (1) CPTPP: 35%		35%	(35%)	Free	KG	MA / FD / AN
0404.10 119	- Other EPA rates (1) CPTPP: 25%		25%	(25%)	Free	KG	MA / FD / AN
	〔2〕Other
	〔i〕Mineral concentrated whey
	- Concerning mineral concentrated whey in this subheading 1-(1)-〔2〕-〔i〕 and (2)-〔2〕-〔i〕, for the quantity (quota) stipulated by a Cabinet Order on the basis of 14,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of mineral concentrated whey"
0404.10 121	-- Containing added sugar EPA rates (1) CPTPP: 35%		35%	(35%)	Free	KG	MA / FD / AN
0404.10 122	-- Other EPA rates (1) CPTPP: 25%		25%	(25%)	Free	KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 425 yen/kg	Free
0404.10 125	-- 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 EPA rates (3) CPTPP: (Treatment for Australia and New Zealand) Free · EU: Free · JP-US Trade Agreement 1**: Free					KG		Specialist review
	-- Other
0404.10 126	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: Containing added sugar 16.3% + 18.67 yen/kg Other 11.6% + 18.67 yen/kg · EU: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · UK: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: Containing added sugar 16.3% + 18.67 yen/kg Other 11.6% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 127	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: Containing added sugar 21% + 24 yen/kg Other 15% + 24 yen/kg · EU: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · UK: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: Containing added sugar 21% + 24 yen/kg Other 15% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 128	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free					KG	MA / FD / AN	Specialist review
	〔ii〕Other
	1 Containing added sugar
0404.10 131	- Concerning whey and modified whey, other than mineral concentrated whey, used for the manufacture of mixed feeds as may be prescribed by a Cabinet order, in this subheading 1-(1)-〔2〕-〔ii〕-1, 2 and (2)-〔2〕-〔ii〕-1, 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 45,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. for feeding purposes" in this subheading EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 425 yen/kg	Free
0404.10 135	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law EPA rates (4) CPTPP: For the Pooled Quota (Treatment for New Zealand) Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free · EU: Tariff Rate Quota for the European Union Free For the manufacture of mixed feeds containing added colouring matter which is recognised as in blue at the time of import Free · UK: Free · JP-US Trade Agreement 1**: For the Pooled Quota Free					KG		Specialist review
	-- Other
0404.10 136	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: 16.3% + 18.67 yen/kg · EU: 15.4% + 17.60 yen/kg · UK: 15.4% + 17.60 yen/kg · JP-US Trade Agreement 1**: 16.3% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 137	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: 21% + 24 yen/kg · EU: 15.4% + 17.60 yen/kg · UK: 15.4% + 17.60 yen/kg · JP-US Trade Agreement 1**: 21% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 138	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	MA / FD / AN	Specialist review
	2 Other
0404.10 141	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0404.10 142	- Concerning whey and products consisting of natural milk constitution, used for the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, in this subheading 1-(1)-〔2〕-〔ii〕-2 and (2)-〔2〕-〔ii〕-2 and subheading 0404.90-1-(1)-〔2〕, (2)-〔2〕 and (3)-〔2〕, for the quantity (quota) stipulated by a Cabinet Order on the basis of 25,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers" in this subheading EPA rates (1) CPTPP: #10% *2		#10%	(10%)	Free	KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 425 yen/kg	Free
0404.10 145	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law EPA rates (4) CPTPP: Free 6 · EU: Free 7 · UK: Free · JP-US Trade Agreement 1**: For the Pooled Quota Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free					KG		Specialist review
	-- Other
0404.10 146	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: 11.6% + 18.67 yen/kg · EU: 11% + 17.60 yen/kg · UK: 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: 11.6% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 147	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: 15% + 24 yen/kg · EU: 11% + 17.60 yen/kg · UK: 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: 15% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 148	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free					KG	MA / FD / AN	Specialist review
	(2)Other	(35% + 808 yen/kg)
	〔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
0404.10 151	- Containing added sugar EPA rates (1) CPTPP: 35%		35%	(35%)	Free	KG	MA / FD / AN
0404.10 159	- Other EPA rates (1) CPTPP: 25%		25%	(25%)	Free	KG	MA / FD / AN
	〔2〕Other
	〔i〕Mineral concentrated whey
	- For "the Pooled Quota of mineral concentrated whey″
0404.10 161	-- Containing added sugar EPA rates (1) CPTPP: 35%		35%	(35%)	Free	KG	MA / FD / AN
0404.10 162	-- Other EPA rates (1) CPTPP: 25%		25%	(25%)	Free	KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 687 yen/kg	Free
0404.10 165	-- 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 EPA rates (3) CPTPP: (Treatment for Australia and New Zealand) Free · EU: Free · JP-US Trade Agreement 1**: Free					KG		Specialist review
	-- Other
0404.10 166	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: Containing added sugar 16.3% + 18.67 yen/kg Other 11.6% + 18.67 yen/kg · EU: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · UK: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: Containing added sugar 16.3% + 18.67 yen/kg Other 11.6% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 167	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: Containing added sugar 21% + 24 yen/kg Other 15% + 24 yen/kg · EU: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · UK: Containing added sugar 15.4% + 17.60 yen/kg Other 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: Containing added sugar 21% + 24 yen/kg Other 15% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 168	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	MA / FD / AN	Specialist review
	〔ii〕Other
	1 Containing added sugar
0404.10 171	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 687 yen/kg	Free
0404.10 175	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 2 of Article 9 of the Temporary Tariff Measures Law EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free					KG		Specialist review
	-- Other
0404.10 176	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: 16.3% + 18.67 yen/kg · EU: 15.4% + 17.60 yen/kg · UK: 15.4% + 17.60 yen/kg · JP-US Trade Agreement 1**: 16.3% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 177	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: 21% + 24 yen/kg · EU: 15.4% + 17.60 yen/kg · UK: 15.4% + 17.60 yen/kg · JP-US Trade Agreement 1**: 21% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 178	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free					KG	MA / FD / AN	Specialist review
	2 Other
0404.10 181	- For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes″ EPA rates (1) CPTPP: #Free **2		#Free	(Free)		KG	MA / FD / AN
0404.10 182	- For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers″ EPA rates (1) CPTPP: #10% **2		#10%	(10%)	Free	KG	MA / FD / AN
	- Other		35% + 120yen/kg	*29.8% + 687 yen/kg	Free
0404.10 185	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Tariff Measures Law EPA rates (4) CPTPP: For the Pooled Quota (Treatment for New Zealand) Free For the manufacture of mixed feeds containing added coloring matter which is recognised as in blue at the time of import Free · EU: Tariff Rate Quota for the European Union Free For the manufacture of mixed feeds containing added colouring matter which is recognised as in blue at the time of import Free · UK: Free · JP-US Trade Agreement 1**: For the Pooled Quota Free					KG		Specialist review
	-- Other
0404.10 186	--- Of a milk protein content, by weight, calculated on the dry matter, less than 25% EPA rates (4) CPTPP: 11.6% + 18.67 yen/kg · EU: 11% + 17.60 yen/kg · UK: 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: 11.6% + 18.67 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 187	--- Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% EPA rates (4) CPTPP: 15% + 24 yen/kg · EU: 11% + 17.60 yen/kg · UK: 11% + 17.60 yen/kg · JP-US Trade Agreement 1**: 15% + 24 yen/kg					KG	MA / FD / AN	Specialist review
0404.10 188	--- Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	MA / FD / AN	Specialist review
0404.10 200	2 Other EPA rates (6) ASEAN: 21.3% · CPTPP: 3.8% · EU: 3.9% · UK: 3.9% · ASEAN/Australia/New Zealand(RCEP): 21.3% · JP-US Trade Agreement 1**: 3.8%	25%		21.3%	Free	KG	MA / FD / AN
0404.90	Other
	1 Sterilized, frozen, preserved, concentrated or containing added sugar or other sweetening matter
	(1) Of a fat content, by weight, not exceeding 1.5%	35% + 470 yen/kg			Free
	〔1〕Containing added sugar
0404.90 111	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 9.8% · EU: 17.5% · UK: 17.5%		35%	(35%)		KG	IL / FD / AN
0404.90 112	- Other EPA rates (2) Mongolia: For the Pooled Quota (With a basis of curds, in the retail container not more than 1l) Free · CPTPP: 29.8% + 400 yen/kg			29.8% + 400 yen/kg		KG	IL / FD / AN	Specialist review
	〔2〕Other
0404.90 116	- For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers″ EPA rates (1) CPTPP: #10% **2		#10%	(10%)		KG	IL / FD / AN
0404.90 117	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: Free · EU: 12.5% · UK: 12.5%		25%	(25%)		KG	IL / FD / AN
0404.90 118	- Other EPA rates (3) CPTPP: For the Pooled Quota (Treatment for New Zealand) Free Other 29.8% + 400 yen/kg · EU: For the Pooled Quota Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 29.8% + 400 yen/kg			29.8% + 400 yen/kg		KG	IL / FD / AN	Specialist review
	(2) Of a fat content, by weight, exceeding 1.5% but not exceeding 30%	35% + 799 yen/kg			Free
	〔1〕Containing added sugar
0404.90 121	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 9.8% · EU: 17.5% · UK: 17.5%		35%	(35%)		KG	IL / FD / AN
0404.90 122	- Other EPA rates (2) Mongolia: For the Pooled Quota (With a basis of curds, in the retail container not more than 1l) Free · CPTPP: 29.8% + 679 yen/kg			29.8% + 679 yen/kg		KG	IL / FD / AN	Specialist review
	〔2〕Other
0404.90 126	- For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers″ EPA rates (1) CPTPP: #10% **2		#10%	(10%)		KG	IL / FD / AN
0404.90 127	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 6.2% · EU: 12.5% · UK: 12.5%		25%	(25%)		KG	IL / FD / AN
0404.90 128	- Other EPA rates (3) CPTPP: For the Pooled Quota (Treatment for New Zealand) Free Other 29.8% + 679 yen/kg · EU: For the Pooled Quota Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 29.8% + 679 yen/kg			29.8% + 679 yen/kg		KG	IL / FD / AN	Specialist review
	(3) Of a fat content, by weight, exceeding 30%	35% + 1,204 yen/kg			Free
	〔1〕Containing added sugar
0404.90 131	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 9.8% · EU: 17.5% · UK: 17.5%		35%	(35%)		KG	IL / FD / AN
0404.90 132	- Other EPA rates (1) CPTPP: 29.8% + 1,023 yen/kg			29.8% + 1,023 yen/kg		KG	IL / FD / AN	Specialist review
	〔2〕Other
0404.90 136	- For the manufacture of prepared milk powder or prepared liquid milk for infants and toddlers, for "the Pooled Quota of whey etc. used for prepared milk powder or prepared liquid milk for infants and toddlers″ EPA rates (1) CPTPP: #10% **2		#10%	(10%)		KG	IL / FD / AN
0404.90 137	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 6.2% · EU: 12.5% · UK: 12.5%		25%	(25%)		KG	IL / FD / AN
0404.90 138	- Other EPA rates (3) CPTPP: For the Pooled Quota (Treatment for New Zealand) Free Other 29.8% + 1,023 yen/kg · EU: For the Pooled Quota Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 29.8% + 1,023 yen/kg			29.8% + 1,023 yen/kg		KG	IL / FD / AN	Specialist review
0404.90 200	2 Other EPA rates (5) ASEAN: 21.3% · CPTPP: 5.3% · EU: 10.7% · UK: 10.7% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%	Free	KG	IL / FD / AN

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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.