HS 19.01 — Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. · SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 19.01 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
19.01	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
1901.10	Preparations suitable for infants or young children, put up for retail sale
	1 Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter
	(1) Of a milk fat content, by weight, not exceeding 30%	28% + 799 yen/kg				Free
1901.10 111	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: Free · EU: 12.5% · UK: 12.5%		25%	(25%)			KG	FM / FD
1901.10 119	- Other EPA rates (1) CPTPP: 23.8% + 679 yen/kg			23.8% + 679 yen/kg			KG	FM / FD	Specialist review
	(2) Other	28% + 1,363 yen/kg				Free
1901.10 121	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: Free · EU: 12.5% · UK: 12.5%		25%	(25%)			KG	FM / FD
1901.10 129	- Other EPA rates (1) CPTPP: 23.8% + 1,159 yen/kg			23.8% + 1,159 yen/kg			KG	FM / FD	Specialist review
	2 Other
	(1) Food preparations of goods of headings 04.01 to 04.04
1901.10 211	A Containing added sugar EPA rates (5) ASEAN: 23.8% · CPTPP: 4.3% · EU: 14.1% · UK: 14.1% · ASEAN/Australia/New Zealand(RCEP): 23.8%	28%		23.8%		Free	KG	FM / FD
1901.10 219	B Other EPA rates (15) Singapore: Free · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 6.7% · Philippines: Free · Viet Nam: Free · Australia: 4% · Mongolia: 6.7% · CPTPP: 3.8% · EU: 3.9% · UK: 3.9% · ASEAN/Australia/New Zealand(RCEP): 13.3% · China / (RCEP): 13.3%	25%		21.3%		Free	KG	FM / FD
	(2) Other
1901.10 221	A Containing added sugar EPA rates (3) CPTPP: 4.3% · EU: 14.2% · UK: 14.2%	24%		(24%)		Free	KG	FM / FD
1901.10 229	B Other EPA rates (3) CPTPP: 2.4% · EU: 8% · UK: 8%	16%		13.6%		Free	KG	FM / FD
1901.20	Mixes and doughs for the preparation of bakers' wares of heading 19.05
	1 Food preparations of flour, meal or starch, which contain more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose; doughs for rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose; food preparations of goods of headings 04.01 to 04.04 (preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter)
	(1) Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter
	A Of a milk fat content, by weight, not exceeding 30%	28% + 799 yen/kg				Free
1901.20 111	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 6.2% · EU: 12.5% · UK: 12.5%		25%	(25%)			KG	FM / FD
1901.20 112	- Other EPA rates (1) CPTPP: 23.8% + 679 yen/kg			23.8% + 679 yen/kg			KG	FM / FD	Specialist review
	B Other	28% + 1,363 yen/kg				Free
1901.20 116	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 6.2% · EU: 22.5% · UK: 22.5%		25%	(25%)			KG	FM / FD
1901.20 117	- Other EPA rates (1) CPTPP: 23.8% + 1,159 yen/kg			23.8% + 1,159 yen/kg			KG	FM / FD	Specialist review
	(2) Food preparations, containing more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose
	A Mostly containing rice preparation	(442 yen/kg)
1901.20 122	- 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%)			KG	FM / FD
1901.20 128	- Other EPA rates (1) CPTPP: 54 yen/kg		54 yen/kg	*(375 yen/kg)			KG	FM / FD	Specialist review
	B Mostly containing wheat and triticale preparation	(106 yen/kg)				Free
1901.20 131	- 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%)			KG	FM / FD
1901.20 139	- Other EPA rates (1) CPTPP: 27.40 yen/kg		27.40 yen/kg	*(90 yen/kg)			KG	FM / FD	Specialist review
	C Mostly containing barley preparation	(98 yen/kg)				Free
1901.20 141	- 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 (3) 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 · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		25%	(25%)			KG	FM / FD
1901.20 149	- Other EPA rates (1) CPTPP: 31 yen/kg		31 yen/kg	*(83 yen/kg)			KG	FM / FD	Specialist review
	D Mostly containing starch
	(a) Containing wheat starch	(158 yen/kg)				Free
1901.20 151	- 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%)			KG	FM / FD
1901.20 152	- Other EPA rates (1) CPTPP: 34.40 yen/kg		34.40 yen/kg	*(134 yen/kg)			KG	FM / FD	Specialist review
	(b) Other	140 yen/kg
	- For "the Pooled Quota of starch or similar articles″
1901.20 156	-- Containing added sugar EPA rates (1) CPTPP: 25%		25%	(25%)			KG	FM / FD
1901.20 157	-- Other EPA rates (1) CPTPP: 16%		16%	(16%)			KG	FM / FD
1901.20 159	- Other EPA rates (2) CPTPP: 16%～25% or 119 yen/kg **2 · EU: For the Pooled Quota (Containing added sugar) 25% For the Pooled Quota (Other) 16%			119 yen/kg			KG	FM / FD	Specialist review
	(3) Doughs for rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose	(442 yen/kg)
1901.20 162	- 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%)			KG	FM / FD
1901.20 168	- Other EPA rates (1) CPTPP: 54 yen/kg		54 yen/kg	*(375 yen/kg)			KG	FM / FD	Specialist review
	2 Other
	(1) Food preparations of goods of headings 04.01 to 04.04
1901.20 211	A Containing added sugar EPA rates (5) ASEAN: 23.8% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 23.8%	28%		23.8%		Free	KG	FM / FD
1901.20 219	B Other EPA rates (5) ASEAN: 21.3% · CPTPP: 3.8% · EU: 3.9% · UK: 3.9% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%		Free	KG	FM / FD
	(2) Cake-mixes
1901.20 222	A Containing added sugar EPA rates (4) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 23.8%	28%		23.8%		Free	KG	FM / FD
	B Other			12%
1901.20 223	(a) Put up in containers for retail sale, not more than 500g each including container EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free	16%				Free	KG	FM / FD
1901.20 224	(b) Other EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free	20%				Free	KG	FM / FD
	(3) Other
	A Containing added sugar
	(a) Containing not more than 15% by weight of sucrose	24%		(24%)		Free
1901.20 231	- Preparations of rice flour EPA rates (1) CPTPP: 22.8%						KG	FM / FD	Specialist review
1901.20 232	- Preparations of wheat flour EPA rates (4) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 24% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 24%						KG	FM / FD	Specialist review
1901.20 233	- Other EPA rates (3) CPTPP: 4.3% · EU: 4.4% · UK: 4.4%						KG	FM / FD	Specialist review
	(b) Other	28%		23.8%		Free
1901.20 234	- Preparations of rice flour EPA rates (1) CPTPP: 22.6%						KG	FM / FD	Specialist review
1901.20 235	- Preparations of wheat flour EPA rates (4) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 23.8%						KG	FM / FD	Specialist review
1901.20 239	- Other EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
	B Other	16%				Free
1901.20 241	- Put up in containers for retail sale, not more than 500g each including container EPA rates (3) CPTPP: 2.4% · EU: 2.5% · UK: 2.5%			13.6%			KG	FM / FD
	- Other			(16%)
1901.20 242	-- Preparations of rice flour EPA rates (1) CPTPP: 15.2%						KG	FM / FD	Specialist review
1901.20 243	-- Preparations of wheat flour EPA rates (4) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 16% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · JP-US Trade Agreement 1**: For the Pooled Quota Free Other than for the Pooled Quota 16%						KG	FM / FD	Specialist review
1901.20 249	-- Other EPA rates (3) CPTPP: 2.9% · EU: 2.9% · UK: 2.9%						KG	FM / FD	Specialist review
1901.90	Other
	1 Food preparations of flour, meal or starch, which contain more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose; mochi(rice-cake), dango and similar rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose; food preparations of goods of headings 04.01 to 04.04 (preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers)
	(1) Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers
	A Of a milk fat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
1901.90 131	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 5.2% · EU: 5.3% · UK: 5.3%		21%	(21%)			KG	FM / FD
1901.90 132	- Other EPA rates (1) CPTPP: 29.8% + 679 yen/kg			29.8% + 679 yen/kg			KG	FM / FD	Specialist review
	B Other	35% + 1,363 yen/kg				Free
1901.90 136	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 5.2% · EU: 5.3% · UK: 5.3%		21%	(21%)			KG	FM / FD
1901.90 137	- Other EPA rates (1) CPTPP: 29.8% + 1,159 yen/kg			29.8% + 1,159 yen/kg			KG	FM / FD	Specialist review
	(2) Food preparations, containing more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose
	A Mostly containing rice preparation	(442 yen/kg)
1901.90 142	- 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%)			KG	FM / FD
1901.90 148	- Other EPA rates (1) CPTPP: 54 yen/kg		54 yen/kg	*(375 yen/kg)			KG	FM / FD	Specialist review
	B Mostly containing wheat and triticale preparation	(106 yen/kg)				Free
1901.90 151	- 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%)			KG	FM / FD
1901.90 159	- Other EPA rates (1) CPTPP: 27.40 yen/kg		27.40 yen/kg	*(90 yen/kg)			KG	FM / FD	Specialist review
	C Mostly containing barley preparation	(98 yen/kg)				Free
1901.90 161	- 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 (3) 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 · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		25%	(25%)			KG	FM / FD
1901.90 169	- Other EPA rates (1) CPTPP: 31 yen/kg		31 yen/kg	*(83 yen/kg)			KG	FM / FD	Specialist review
	D Mostly containing starch
	(a) Containing wheat starch	(158 yen/kg)				Free
1901.90 171	- 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%)			KG	FM / FD
1901.90 172	- Other EPA rates (1) CPTPP: 34.40 yen/kg		34.40 yen/kg	*(134 yen/kg)			KG	FM / FD	Specialist review
	(b) Other	140 yen/kg
	- For "the Pooled Quota of starch or similar articles″
1901.90 176	-- Containing added sugar EPA rates (1) CPTPP: 25%		25%	(25%)			KG	FM / FD
1901.90 177	-- Other EPA rates (1) CPTPP: 16%		16%	(16%)			KG	FM / FD
1901.90 179	- Other EPA rates (2) CPTPP: 16%～25% or 119 yen/kg **2 · EU: For the Pooled Quota (Containing added sugar) 25% For the Pooled Quota (Other) 16%			119 yen/kg			KG	FM / FD	Specialist review
	(3) "Mochi″(rice-cake), "dango″or other similar rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose	(442 yen/kg)
	〔1〕Containing not more than 30% by weight of rice			(25%)		Free
	*〔i〕Containing added sugar
1901.90 583	1 Containing not more than 15% by weight of sucrose EPA rates (1) CPTPP*: 22.8%		24%				KG	FM / FD	Specialist review
1901.90 585	2 Other EPA rates (1) CPTPP*: 23.7%		25%				KG	FM / FD	Specialist review
1901.90 586	〔ii〕Other EPA rates (1) CPTPP*: 15.2%		16%				KG	FM / FD	Specialist review
	〔2〕Other
1901.90 587	- 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%)			KG	FM / FD
1901.90 588	- Other EPA rates (1) CPTPP: 54 yen/kg		54 yen/kg	*(375 yen/kg)			KG	FM / FD	Specialist review
	2 Other
	(1) Food preparations of goods of headings 04.01 to 04.04
	A Containing added sugar
	(a) Containing less than 50% by weight of sucrose	28%				Free
1901.90 211	- Foods, the largest single ingredient of which is sugar by weight EPA rates (4) ASEAN: 28% · CPTPP: For the Pooled Quota 16.5% Other than for the Pooled Quota 28% · EU: For the Pooled Quota 14% · ASEAN/Australia/New Zealand(RCEP): 28%			(28%)			KG	FM / FD
	- Other
1901.90 216	-- Whipped cream in pressurized containers EPA rates (6) ASEAN: 23.8% · CPTPP: 4.3% · EU: 4.3% · UK: 4.3% · ASEAN/Australia/New Zealand(RCEP): 23.8% · JP-US Trade Agreement 1**: 4.3%			23.8%			KG	FM / FD
1901.90 217	-- Other EPA rates (5) ASEAN: 23.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): 23.8%			23.8%			KG	FM / FD
1901.90 219	(b) Other EPA rates (5) ASEAN: (29.8%) · CPTPP: For the Pooled Quota 20% Other than for the Pooled Quota ※20.1% · EU: For the Pooled Quota 20% · UK: Subject to Preferential Import Certificate 20% · ASEAN/Australia/New Zealand(RCEP): (29.8%)	(35%)	※20.1%	(29.8%)		Free	KG	SP / FM / FD
	B Other	25%				Free
1901.90 221	- Whipped cream in pressurized containers EPA rates (7) ASEAN: 21.3% · Philippines: 17% · Australia: 17% · CPTPP: 5.3% · EU: 5.3% · UK: 5.3% · ASEAN/Australia/New Zealand(RCEP): 21.3%			21.3%			KG	FM / FD
1901.90 229	- 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%			21.3%			KG	FM / FD
1901.90 230	(2) Malt extract EPA rates (8) ASEAN: 5% · Philippines: 4.1% · Australia: 4.1% · CPTPP: 1.6% · EU: 1.6% · UK: 1.6% · ASEAN/Australia/New Zealand(RCEP): 9% · JP-US Trade Agreement 1**: 1.6%	9.6%		9%	4.5%	Free	KG	FM / FD
	(3) Other
	A Containing added sugar
	(a) Containing not more than 15% by weight of sucrose	24%		(24%)		Free
1901.90 241	- Preparations of rice flour EPA rates (1) CPTPP: 22.8%						KG	FM / FD	Specialist review
1901.90 242	- Preparations of wheat flour EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 24% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
1901.90 243	- Other EPA rates (4) CPTPP: 9.6% · EU: 4.4% · UK: 4.4% · JP-US Trade Agreement 1**: 4.3%						KG	FM / FD	Specialist review
	(b) Other	28%				Free
	- Foods, the largest single ingredient of which is sugar by weight			(28%)
1901.90 246	-- Preparations of rice flour EPA rates (1) CPTPP: 26.6%						KG	FM / FD	Specialist review
1901.90 247	-- Preparations of wheat flour EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 28% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
1901.90 248	-- Other EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 28% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
	- Other			23.8%
1901.90 251	-- Preparations of rice flour EPA rates (1) CPTPP: 17.8%						KG	FM / FD	Specialist review
1901.90 252	-- Preparations of wheat flour EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
1901.90 253	-- Other EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
	B Other	16%				Free
1901.90 261	- Put up in containers for retail sale, not more than 500g each including container EPA rates (3) CPTPP: 2.4% · EU: 2.5% · UK: 2.5%			13.6%			KG	FM / FD
	- Other			(16%)
1901.90 266	-- Preparations of rice flour EPA rates (1) CPTPP: 13.6%						KG	FM / FD	Specialist review
1901.90 267	-- Preparations of wheat flour EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 16% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free						KG	FM / FD	Specialist review
1901.90 269	-- Other EPA rates (3) CPTPP: 2.9% · EU: 2.9% · UK: 2.9%						KG	FM / FD	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.