HS 21.06 — Food preparations not elsewhere specified or included

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 21.06 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
21.06	Food preparations not elsewhere specified or included
2106.10	Protein concentrates and textured protein substances
	1 Preparations containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter, excluding protein concentrates not less than 80 % of protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500 g each excluding container	35% + 1,359 yen/kg				Free
	- For "the Pooled Quota of other milk products″
2106.10 120	-- Preparation of vegetable protein EPA rates (3) CPTPP: 3.7% · EU: 6.3% · UK: 6.3%		12.5%	(12.5%)			KG	FM / FD
2106.10 130	-- Other EPA rates (3) CPTPP: 7.5% · EU: 12.5% · UK: 12.5%		25%	(25%)			KG	FM / FD
2106.10 140	- Other EPA rates (1) CPTPP: 29.8% + 1,155 yen/kg			29.8% + 1,155 yen/kg			KG	FM / FD	Specialist review
	2 Other
	(1) Containing added sugar
2106.10 211	A Less than 50% by weight of sucrose EPA rates (9) ASEAN: 16.8% · Philippines: 15.1% · Viet Nam: 15.1% · Australia: 15.1% · CPTPP: 3% · EU: 3.1% · UK: 3.1% · ASEAN/Australia/New Zealand(RCEP): 16.8% · JP-US Trade Agreement 1**: 3%	28%		16.8%		Free	KG	FM / FD
2106.10 219	B Other EPA rates (5) ASEAN: (21%) · CPTPP: 3.8% · EU: 3.8% · UK: 3.8% · ASEAN/Australia/New Zealand(RCEP): (21%)	(35%)	※3.9%	(21%)		Free	KG	SP / FM / FD
	(2) Other
	A Vegetable protein	12.5%				Free
2106.10 221	- Protein concentrates containing by weight not less than 80 % of protein, the largest single ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container 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): 4.8% · China / (RCEP): 4.8% · Korea / (RCEP): 4.8% · JP-US Trade Agreement 1**: Free			10.6%			KG	FM / FD
2106.10 222	- 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): 6.6% · China / (RCEP): 6.6% · JP-US Trade Agreement 1**: Free			10.6%			KG	FM / FD
2106.10 229	B 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): 9.4% · China / (RCEP): 9.4% · JP-US Trade Agreement 1**: Free	25%		15%		Free	KG	FM / FD
2106.90	Other
	1 Preparations containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter
	(1) Of a milkfat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
	- For "the Pooled Quota of other milk products″
2106.90 111	-- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein EPA rates (3) CPTPP: 3% · EU: 6% · UK: 6%		12%	(12%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 112	-- Other EPA rates (4) CPTPP: 5.2% · EU: 10.5% · UK: 10.5% · JP-US Trade Agreement 1**: 5.2%		21%	(21%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 119	- Other EPA rates (2) Switzerland: 2 · CPTPP**: 29.8% + 679 yen/kg			29.8% + 679 yen/kg			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	(2) Other	35% + 1,363 yen/kg				Free
	- Prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05
	-- For the quantity (quota) stipulated by a Cabinet Order, on the basis of 18,977 ton for and in consideration of imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions			(25%)
2106.90 121	--- The place of origin, New Zealand EPA rates (1) CPTPP: 8.6%		25%				KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 122	--- Other EPA rates (3) CPTPP: 8.6% · EU: 8.6% · UK: 8.6%		25%				KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 123	-- Other EPA rates (1) CPTPP: 29.8% + 1,159 yen/kg			29.8% + 1,159 yen/kg			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	- For "the Pooled Quota of other milk products″
2106.90 124	-- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein EPA rates (3) CPTPP: 7% · EU: 7.1% · UK: 7.1%		12%	(12%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 125	-- Other EPA rates (3) CPTPP: 12.4% · EU: 12.4% · UK: 12.4%		21%	(21%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 129	- Other EPA rates (1) CPTPP: 29.8% + 1,159 yen/kg			29.8% + 1,159 yen/kg			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	2 Other
	(1) Food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley
	A Containing more than 30% by weight of rice	(402 yen/kg)
2106.90 517	- 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	IQ / IL / PA / SP / FM / FD
2106.90 518	- Other EPA rates (1) CPTPP: 49 yen/kg		49 yen/kg	*(341 yen/kg)			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	B Other
	(a) Containing more than 30% by weight of wheat including triticale	(100 yen/kg)				Free
2106.90 214	- 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	IQ / IL / PA / SP / FM / FD
2106.90 215	- Other EPA rates (1) CPTPP: 26.20 yen/kg		26.20 yen/kg	*(85 yen/kg)			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	(b) Containing more than 30% by weight of barley	(75 yen/kg)				Free
2106.90 216	- 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	IQ / IL / PA / SP / FM / FD
2106.90 219	- Other EPA rates (1) CPTPP: 26.60 yen/kg		26.60 yen/kg	*(64 yen/kg)			KG	IQ / IL / PA / SP / FM / FD	Specialist review
	(2) Other
	A Sugar syrup, containing added flavouring or colouring matter	35% or 27 yen/kg, whichever is the greater
2106.90 221	- Of sugar centrifugal EPA rates (2) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 24.6% or 13.30 yen/kg, whichever is the greater · EU: For the Pooled Quota Free		24.6% or 13.30 yen/kg, whichever is the greater	**(52.5% or 49.70 yen/kg, whichever is the greater)			KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 229	- Other EPA rates (4) CPTPP: 5.4% or 4.18 yen/kg, whichever is the greater · EU: 5.4% or 4.18 yen/kg, whichever is the greater · UK: 5.4% or 4.18 yen/kg, whichever is the greater · JP-US Trade Agreement 1**: 5.4% or 4.18 yen/kg, whichever is the greater			29.8% or 23 yen/kg, whichever is the greater		Free	KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 230	B Chewing gum EPA rates (10) Mexico: Free · ASEAN: 5% · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5% · JP-US Trade Agreement 1**: Free	5%		(5%)		Free	KG	IQ / IL / PA / SP / FM / FD
2106.90 240	C Konnyaku EPA rates (5) ASEAN: 21.3% · CPTPP: 18.1% · EU: 18.1% · UK: 18.1% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%		Free	KG	IQ / IL / PA / SP / FM / FD
	D Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume of higher than 0.5% vol
2106.90 246	(a) Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol EPA rates (20) Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: 5.6% or 4.31 yen/kg, whichever is the greater · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 18.6% or 14.38 yen/kg, whichever is the greater · China / (RCEP): 18.6% or 14.38 yen/kg, whichever is the greater · Korea / (RCEP): 18.6% or 14.38 yen/kg, whichever is the greater	35% or 27 yen/kg, whichever is the greater		29.8% or 23 yen/kg, whichever is the greater		Free	KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 247	(b) Other EPA rates (22) Singapore: Free · Mexico: 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): Free · China / (RCEP): Free · Korea / (RCEP): Free · JP-US Trade Agreement 1**: Free	12.8%		11%	Free		KG	IQ / IL / PA / SP / FM / FD
	E Other
	(a) Containing added sugar
	イ Bases for beverage, containing Panax Ginseng or its extract	28%			20%	Free
2106.90 252	- Containing not less than 50% by weight of sucrose EPA rates (5) ASEAN: (28%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): (28%)		※1%	(28%)			KG	IQ / IL / PA / SP / FM / FD
	- Other
2106.90 253	-- Foods, the largest single ingredient of which is sugar by weight EPA rates (5) ASEAN: 28% · 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 · ASEAN/Australia/New Zealand(RCEP): 28%			(28%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 259	-- 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): 10.8% · China / (RCEP): 10.8% · Korea / (RCEP): 10.8%			23.8%			KG	IQ / IL / PA / SP / FM / FD
	ロ Food supplement with a basis of vitamins	12.5%				Free
	- Those, the largest single ingredient of which is sugar by weight
2106.90 261	-- Containing lactose, milk protein or milkfat EPA rates (21) Singapore: Free · Mexico: 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): 5.7% · China / (RCEP): 5.7% · Korea / (RCEP): 5.7%			(12.5%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 262	-- Other EPA rates (22) Singapore: Free · Mexico: 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): 5.7% · China / (RCEP): 5.7% · Korea / (RCEP): 5.7% · JP-US Trade Agreement 1**: Free			(12.5%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 269	- Other EPA rates (22) Singapore: Free · Mexico: 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): 5.7% · China / (RCEP): 5.7% · Korea / (RCEP): 5.7% · JP-US Trade Agreement 1**: Free			(12.5%)			KG	IQ / IL / PA / SP / FM / FD
	ハ Other
	(ｲ) Less than 50% by weight of sucrose	28%				Free
	- Those, the largest single ingredient of which is sugar by weight
2106.90 271	-- Containing lactose, milk protein or milkfat EPA rates (5) ASEAN: 28% · 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 · ASEAN/Australia/New Zealand(RCEP): 28%			(28%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 272	-- Other EPA rates (5) ASEAN: 25.5% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 25.5% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): 25.5%			25.5%			KG	IQ / IL / PA / SP / FM / FD
2106.90 279	- Other EPA rates (5) ASEAN: 23.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 23.8% · EU: 4.3% · UK: 4.3% · ASEAN/Australia/New Zealand(RCEP): 23.8%			23.8%			KG	IQ / IL / PA / SP / FM / FD
	(ﾛ) Other
2106.90 281	I Put up in containers for retail sale, not more than 500g each including container EPA rates (6) Singapore: Cooked with a basis of sugar (50% by weight or more), coconut milk and egg (14.9%) · ASEAN: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): (29.8%)	(30%)	※1%	(29.8%)		Free	KG	IQ / IL / PA / SP / FM / FD
2106.90 282	II Containing not less than 85 % by weight of sucrose excluding those put up in containers for retail sale, not more than 500 g each including container, those certified by a certification procedure stipulated by a Cabinet Order as imported to be repacked in containers for retail sale, not more than 500 g including container after importation with no change in ingredients, or those exceeding 257yen/kg in value for customs duty EPA rates (3) CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1.90 yen/kg · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free	(90 yen/kg)	※1.90yen/kg	(76.50 yen/kg)		Free	KG	IQ / IL / PA / SP / FM / FD	Specialist review
	III Other			(29.8%)
2106.90 284	(I) Containing lactose, milk protein or milkfat EPA rates (5) ASEAN: (29.8%) · CPTPP: 5.4%～※20.1% 3 · EU: Put up in containers for retail sale, not more than 500 g each including container 5.4% For the Pooled Quota (Other) 20% · UK: Put up in containers for retail sale, not more than 500 g each including container 5.4% Subject to Preferential Import Certificate (Other) 20% · ASEAN/Australia/New Zealand(RCEP)**: (29.8%)	(35%)	※20.1%			Free	KG	SP / FD
	(II) Other	(30%)	※1%			Free
2106.90 510	- Those the largest single ingredient of which is sorbitol by weight except for sugar EPA rates (5) ASEAN: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): (29.8%)						KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 590	- Other EPA rates (6) ASEAN: (29.8%) · Viet Nam: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: For the Pooled Quota Free · UK: Subject to Preferential Import Certificate Free · ASEAN/Australia/New Zealand(RCEP): (29.8%)						KG	IQ / IL / PA / SP / FM / FD	Specialist review
	(b) Other
2106.90 291	イ Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05 EPA rates (4) ASEAN: 21.3% · CPTPP: For the Pooled Quota 12.5% Other than for the Pooled Quota 21.3% · EU: For the Pooled Quota 12.6% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%		Free	KG	IQ / IL / PA / SP / FM / FD
	ロ Bases for beverage, non-alcoholic
2106.90 292	(ｲ) Containing Panax ginseng or its extract 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): 7.5% · China / (RCEP): 7.5% · JP-US Trade Agreement 1**: Free	12%		(12%)		Free	KG	IQ / IL / PA / SP / FM / FD
2106.90 293	(ﾛ) Other EPA rates (20) Singapore: Free · Mexico: 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): 6.3% · JP-US Trade Agreement 1**: Free	22%		10%		Free	KG	IQ / IL / PA / SP / FM / FD
	ハ Other
2106.90 294	(ｲ) Of products specified in heading 04.10 EPA rates (20) Singapore: Free · Mexico: 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): 5.6% · China / (RCEP): 5.6%	12%		9%		Free	KG	IQ / IL / PA / SP / FM / FD
	(ﾛ) Other
	I Food supplement with a basis of vitamins or hydrolyzed vegetable protein	12.5%		(12.5%)		Free
2106.90 295	- Food supplement with a basis of vitamins EPA rates (22) Singapore: Free · Mexico: 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): 5.7% · China / (RCEP): 5.7% · Korea / (RCEP): 5.7% · JP-US Trade Agreement 1**: Free						KG	IQ / IL / PA / SP / FM / FD	Specialist review
2106.90 296	- hydrolyzed vegetable protein EPA rates (20) Singapore: Free · Mexico: 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): 7.8% · JP-US Trade Agreement 1**: Free						KG	IQ / IL / PA / SP / FM / FD	Specialist review
	II Other
2106.90 301	(I) Protein preservative of a kind used for manufacturing frozen minced fish, obtained from sorbitol and other materials stipulated by a Cabinet Order, which have been prepared by processes stipulated by a Cabinet Order EPA rates (21) Singapore: Free · Mexico: 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): Free · China / (RCEP): Free · Korea / (RCEP): Free	Free		(15%)			KG	IQ / IL / PA / SP / FM / FD
2106.90 299	(II) Other EPA rates (9) Thailand: 13.5% · ASEAN: 15% · Philippines: 13.5% · Switzerland: 12% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 15% · JP-US Trade Agreement 1**: Free	25%		15%		Free	KG

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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.