HS 04.05 — Butter and other fats and oils derived from milk; dairy spreads
Import duty rates for heading 04.05 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 | |
|---|---|---|---|---|---|---|---|---|---|
| 04.05 | Butter and other fats and oils derived from milk; dairy spreads | ||||||||
| 0405.10 | Butter | ||||||||
| 1 Of a fat content, by weight, not exceeding 85% | (35% + 1,159 yen/kg) | Free | |||||||
| 0405.10 | 〔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 thereofEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 〔2〕Other | |||||||||
| 0405.10 | - Concerning butter and other fats and oils delivered from milk in this subheading 1-〔2〕, 2-〔2〕 and subheading 0405.90-2-〔2〕, for the quantity (quota) stipulated by a Cabinet Order on the basis of 581 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" in this headingEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0405.10 | - OtherEPA rates (2)CPTPP: For the Pooled Quota 35% + 58 yen/kg Other than for the Pooled Quota (29.8% + 985 yen/kg) or (36% + 290 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 58 yen/kg | 36% + 290yen/kg | *29.8% + 985 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 2 Other | (35% + 1,363 yen/kg) | Free | |||||||
| 0405.10 | 〔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 thereofEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 〔2〕Other | |||||||||
| 0405.10 | - For "the Pooled Quota″EPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0405.10 | - OtherEPA rates (2)CPTPP: For the Pooled Quota 35% + 58 yen/kg Other than for the Pooled Quota (29.8% + 1,159 yen/kg) or (36% + 290 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 58 yen/kg | 36% + 290yen/kg | *29.8% + 1,159 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 0405.20 | Dairy spreads | (35% + 1,159 yen/kg) | Free | ||||||
| 0405.20 | - 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 thereofEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0405.20 | - OtherEPA rates (2)CPTPP: For the Pooled Quota 35% + 58 yen/kg Other than for the Pooled Quota (29.8% + 985 yen/kg) or (36% + 290 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 58 yen/kg | 36% + 290yen/kg | *29.8% + 985 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 0405.90 | Other | ||||||||
| 1 Of a fat content, by weight, not exceeding 85% | (35% + 1,159 yen/kg) | Free | |||||||
| 0405.90 | - 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 thereofEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0405.90 | - OtherEPA rates (2)CPTPP: For the Pooled Quota 35% + 58 yen/kg Other than for the Pooled Quota (29.8% + 985 yen/kg) or (36% + 290 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 58 yen/kg | 36% + 290yen/kg | *29.8% + 985 yen/kg | KG | MA / FD / AN | Specialist review | |||
| 2 Other | (35% + 1,363 yen/kg) | Free | |||||||
| 0405.90 | 〔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 thereofEPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 〔2〕Other | |||||||||
| 0405.90 | - For "the Pooled Quota″EPA rates (1)CPTPP: 35% | 35% | (35%) | KG | MA / FD / AN | ||||
| 0405.90 | - OtherEPA rates (2)CPTPP: For the Pooled Quota 35% + 58 yen/kg Other than for the Pooled Quota (29.8% + 1,159 yen/kg) or (36% + 290 yen/kg), whichever is the less · EU: For the Pooled Quota 35% + 58 yen/kg | 36% + 290yen/kg | *29.8% + 1,159 yen/kg | KG | MA / FD / AN | Specialist review |