HS 11.04 — Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground

Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten. · SECTION II VEGETABLE PRODUCTS · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 11.04 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.

CodeDescriptionGeneralTemporaryWTOGSPLDCUnitLaw
11.04Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground
Rolled or flaked grains :
1104.12 000Of oats
EPA rates (21)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.5% · China / (RCEP): 5.5% · Korea / (RCEP): 5.5% · JP-US Trade Agreement **1: Free

20%12%6%FreeKGFM / FD
1104.19Of other cereals
1 Of wheat or triticale(132 yen/kg)Free
*〔1〕Of wheat
1104.19 111- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

25%(25%)KGFM / FD
1104.19 119- Other
EPA rates (1)

CPTPP: 31.40 yen/kg

31.40 yen/kg*(112 yen/kg)KGFM / FDSpecialist review
*〔2〕Of triticale
1104.19 121- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

20%(20%)KGFM / FD
1104.19 129- Other
EPA rates (1)

CPTPP: 31.40 yen/kg

31.40 yen/kg*(112 yen/kg)KGFM / FDSpecialist review
2 Of maize (corn) or rice
1104.19 210(1) Of maize (corn)
EPA rates (20)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 9.7% · China / (RCEP): 9.7% · Korea / (RCEP): 9.7%

25%21.3%FreeKGFM / FD
(2) Of rice(402 yen/kg)
1104.19 250- Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law
EPA rates (1)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota (Treatment for Australia)) Free

25%(25%)KGFM / FD
1104.19 290- Other
EPA rates (1)

CPTPP: 49 yen/kg

49 yen/kg*(341 yen/kg)KGFM / FDSpecialist review
3 Of barley(107 yen/kg)Free
1104.19 410- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

20%(20%)KGFM / FD
1104.19 490- Other
EPA rates (1)

CPTPP: 33.20 yen/kg

33.20 yen/kg*(91 yen/kg)KGFM / FDSpecialist review
1104.19 3004 Other
EPA rates (20)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 7.7% · China / (RCEP): 7.7% · Korea / (RCEP): 7.7%

20%17%8.5%FreeKGFM / FD
Other worked grains (for example, hulled, pearled, sliced or kibbled) :
1104.22 000Of oats
EPA rates (21)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: 2.1% · EU: 2.2% · UK: 2.2% · ASEAN/Australia/New Zealand(RCEP): 5.5% · China / (RCEP): 5.5% · Korea / (RCEP): 5.5% · JP-US Trade Agreement **1: 2.1%

20%12%6%FreeKGFM / FD
1104.23Of maize (corn)
1104.23 0101 Intended for use in the manufacture of cornflakes
EPA rates (19)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 10.1% · China / (RCEP): 10.1%

#16.2%(16.2%)FreeKGFM / FD
1104.23 0902 Other
EPA rates (20)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 11.3% · China / (RCEP): 11.3% · JP-US Trade Agreement **1: Free

25%18%FreeKGFM / FD
1104.29Of other cereals
1 Of wheat or triticale(106 yen/kg)Free
*〔1〕Of wheat
1104.29 111- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

25%(25%)KGFM / FD
1104.29 119- Other
EPA rates (1)

CPTPP: 27.40 yen/kg

27.40 yen/kg*(90 yen/kg)KGFM / FDSpecialist review
*〔2〕Of triticale
1104.29 121- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

20%(20%)KGFM / FD
1104.29 129- Other
EPA rates (1)

CPTPP: 27.40 yen/kg

27.40 yen/kg*(90 yen/kg)KGFM / FDSpecialist review
2 Of rice(402 yen/kg)
1104.29 250- Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law
EPA rates (1)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota (Treatment for Australia)) Free

25%(25%)KGFM / FD
1104.29 290- Other
EPA rates (1)

CPTPP: 49 yen/kg

49 yen/kg*(341 yen/kg)KGFM / FDSpecialist review
3 Of barley(130 yen/kg)Free
1104.29 410- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
EPA rates (2)

CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free

20%(20%)KGFM / FD
1104.29 490- Other
EPA rates (1)

CPTPP: 38.60 yen/kg

38.60 yen/kg*(111 yen/kg)KGFM / FDSpecialist review
4 Other20%17%Free
1104.29 310- Of buckwheat
EPA rates (19)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 17% · JP-US Trade Agreement **1: Free

KGFM / FDSpecialist review
1104.29 390- Other
EPA rates (21)

Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 7.7% · China / (RCEP): 7.7% · Korea / (RCEP): 7.7% · JP-US Trade Agreement **1: Free

KGFM / FDSpecialist review
1104.30 000Germ of cereals, whole, rolled, flaked or ground
EPA rates (5)

ASEAN: 17% · CPTPP: Free · EU: 10% · UK: 10% · ASEAN/Australia/New Zealand(RCEP): 17%

20%17%FreeKGFM / FD

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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.