HS 21.05 —

Chapter 21 Miscellaneous edible preparations. · 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 21.05 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	WTO	LDC	Unit	Law
21.05
2105.00	Ice cream and other edible ice, whether or not containing cocoa
	1 Containing added sugar
	(1) Less than 50% by weight of sucrose	28%		Free
	- Those, the largest single ingredient of which is sugar by weight
2105.00 111	-- Ice cream EPA rates (7) ASEAN: 21% · Philippines: For the Pooled Quota 14.7% · Australia: For the Pooled Quota 10.5% · CPTPP: 7.7% · EU: 7.8% · UK: 7.8% · ASEAN/Australia/New Zealand(RCEP): 21%		21%		KG	FD
2105.00 112	-- Other EPA rates (5) ASEAN: 28% · CPTPP: 5% · EU: 5.1% · UK: 5.1% · ASEAN/Australia/New Zealand(RCEP): 28%		(28%)		KG	FD
	- Other
2105.00 113	-- Ice cream EPA rates (7) ASEAN: 21% · Philippines: For the Pooled Quota 14.7% · Australia: For the Pooled Quota 10.5% · CPTPP: 7% · EU: 7% · UK: 7% · ASEAN/Australia/New Zealand(RCEP): 21%		21%		KG	FD
2105.00 119	-- Other EPA rates (5) ASEAN: 23.8% · CPTPP: 4.3% · EU: 4.3% · UK: 4.3% · ASEAN/Australia/New Zealand(RCEP): 23.8%		23.8%		KG	FD
	(2) Other	35%		Free
2105.00 191	- Ice cream EPA rates (7) ASEAN: 29.8% · Philippines: For the Pooled Quota 20.9% · Australia: For the Pooled Quota 14.9% · CPTPP: 9.8% · EU: 9.8% · UK: 9.8% · ASEAN/Australia/New Zealand(RCEP): 29.8%		29.8%		KG	FD
2105.00 199	- Other EPA rates (5) ASEAN: 29.8% · CPTPP: 5.4% · EU: 17.6% · UK: 17.6% · ASEAN/Australia/New Zealand(RCEP): 29.8%		29.8%		KG	FD
	2 Other	25%		Free
2105.00 210	- Ice cream EPA rates (6) ASEAN: 21.3% · Australia: For the Pooled Quota 10.7% · CPTPP: 7.8% · EU: 7.9% · UK: 7.9% · ASEAN/Australia/New Zealand(RCEP): 21.3%		21.3%		KG	FD
2105.00 290	- Other EPA rates (5) ASEAN: 21.3% · CPTPP: 3.8% · EU: 3.9% · UK: 3.9% · ASEAN/Australia/New Zealand(RCEP): 21.3%		21.3%		KG	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.