Consolidated TPP Text – Annex 2-D: Tariff Schedule of Japan

General Notes

1. The nine-digit codes of the tariff classification number of Japan referred to in this Schedule are based on the national nomenclature of Japan (Statistical Code Lists for Imports as of April 1, 2015.). For greater certainty, they are subject to change in accordance with the laws, regulations or public notifications of Japan, and shall be referred to together with the correlation tables published in accordance with Article 2.16(k) (Publication) in case of any change of national nomenclature of Japan. This Schedule is made based on the Harmonized System, as amended on 1 January 2012.

2. The base rates of duty set out in this Schedule reflect Japan’s Most-Favoured-Nation (MFN) rates of duty in effect on January 1, 2010, except for items identified by an asterisk (“*”) adjacent to the base rate. For these items, the applicable base rates of duty are otherwise indicated in this Schedule.

3. In this Schedule, rates of duty expressed in monetary units shall be rounded to the nearest hundredth of a Japanese Yen.

4. The following staging categories shall apply to the elimination or reduction of customs duties by Japan pursuant to Article 2.4.2 (Elimination of Customs Duties):

123
YearValue per kilogramme (yen)Per cent (%)
1307.874.3
2269.503.7
3231.133.2
4192.752.7
5154.382.2
6128.651.8
7102.911.4
877.191.1
951.460.7
1025.720.3
123
YearValue per kilogramme (yen)Per cent (%)
118,288.757.9
217,069.507.4
315,850.256.9
414,631.006.3
513,411.755.8
612,192.505.3
710,973.254.7
89,754.004.2
98,534.753.7
107,315.503.1
116,096.252.6
124,877.002.1
133,657.751.5
142,438.501.0
151,219.250.5
123
YearValue per kilogramme (yen)Per cent (%)
193.752.2
293.751.9
393.751.7
493.751.4
552.501.2
649.500.9
746.500.7
843.500.4
940.500.2
10 and thereafter37.500
123
YearValue per kilogramme (yen)Per cent (%)
11252.2
21251.9
31251.7
41251.4
5701.2
6660.9
7620.7
8580.4
9540.2
10 and thereafter500

5. Originating goods provided for in the items marked with the designation “SG-[n]” in this Schedule shall be subject to the corresponding safeguard measure set out in Appendix B-1 (Agricultural Safeguard Measures) and Appendix B-2 (Forest Good Safeguard Measure) to this Schedule.

6. For the purposes of implementing annual stages of tariff reduction provided for in this Schedule, the following shall apply:

7. For the purposes of this Schedule, year means, with respect to Year 1, the period from the date of entry into force of this Agreement for Japan until the following March 31 and, with respect to each subsequent Year, the twelve-month period which starts on April 1 of that year.

8. The annual stages referred to in paragraph 4 for the elimination or reduction of customs duties shall be equal, annual stages, except:

9.

10. Appendix C (Tariff Differentials) to this Schedule shall apply when Japan applies different rates of customs duty to other Parties for an originating good specified in that Appendix.

Date Modified: