Consolidated TPP Text – Appendix C – Tariff Differentials
For an originating good identified below in Table C-1, during the period specified in the Table for each good, in accordance with the origin criterion applied in a claim for preferential tariff treatment of the importer:
- (a) Japan shall apply either:
- (i) the rate of customs duty applicable to the originating good from the Party where the good acquired the originating status in accordance with the process or change in tariff classification requirement set out in Annex 3-D (Product-Specific Rules of Origin); or
- (ii) the rate of customs duty applicable to the originating good from the Party where the largest value was added among claimed production process, or the highest rate among the rates applicable to the originating good from those Parties involved in claimed production process, when the good acquired the originating status through a production process in accordance with the requirement set out in Article 3.2 (a) or (b) (Originating Goods), or the regional value content requirement set out in Annex 3-D (Product-Specific Rules of Origin).
- (b) Notwithstanding subparagraph (a)(i), for an originating good, other than a good classified in Chapters 84 through 91 that is assembled with parts, when the good acquired the originating status in accordance with the change in tariff classification requirement set out in Annex 3-D (Product-Specific Rules of Origin) and the material used in the production of the originating good is classified in, as the case may be:
- (i) the same chapter as the complete or finished good if the applicable requirement is based on a change in chapter;
- (ii) the same heading as the complete or finished good if the applicable requirement is based on a change in heading; or
- (iii) the same subheading as the complete or finished good if the applicable requirement is based on a change in subheading,
- Japan shall apply the rate of customs duty applicable to the originating good from the Party where such material used in the production of the originating good, referred to in (i), (ii) or (iii) respectively, is produced.
- (c) If the rate of customs duty is not determined by application of subparagraph (a) or (b), Japan shall apply the rate of customs duty applicable to the originating good from the Party where the largest value was added among claimed production process.
- (d) If the product-specific rule of origin requires to satisfy the regional value content requirement in combination with the process requirement or the change in tariff classification requirement, the applicable rate of customs duty is determined by application of subparagraph (a) (ii).
| Tariff Line | Description | Period |
|---|---|---|
| 030199.210 | (1) Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | From Year 5 to Year 9 |
| 030242.000 | Anchovies (Engraulis spp.) | From Year 5 to Year 9 |
| 030244.000 | Mackerel (Scomber scombrus, Scomber australasicus and Scomber japonicus) | From Year 5 to Year 9 |
| 030245.000 | Jack and horse mackerel (Trachurus spp.) | From Year 5 to Year 9 |
| 030254.100 | 1 Of Merluccius spp. | From Year 5 to Year 9 |
| 030255.000 | Alaska Pollack (Theragra chalcogramma) | From Year 5 to Year 9 |
| 030259.100 | 1 Tara (Gadus spp. and Theragra spp.) | From Year 5 to Year 9 |
| 030289.190 | - Other | From Year 5 to Year 9 |
| 030354.000 | Mackerel (Scomber scombrus, Scomber australasicus and Scomber japonicus) | From Year 7 to Year 8 |
| 030355.000 | Jack and horse mackerel (Trachurus spp.) | From Year 5 to Year 9 |
| 030389.121 | -- Aji (Decapterus spp.) | From Year 5 to Year 9 |
| 170290.523 | (b)Maltose | From Year 9 |
| 190190.243 | - Other | From Year 8 |
| 350510.100 | 1 Esterified starches and other starch derivatives | From Year 3 |
| 440710.110 | (1) Planed or sanded | From Year 1 to Year 3 |
| 440710.121 | A Of Pinus spp. | From Year 1 to Year 3 |
| 441231.111 | (1) Tangued, grooved or similarly works on one or both sides | From Year 1 to Year 2, and from Year 9 to Year 15 |
| 441231.191 | (2) Other | From Year 1 to Year 2, and from Year 9 to Year 15 |
| 441231.911 | - Less than 3mm in thickness | From Year 1 to Year 2, and from Year 9 to Year 15 |
| 441231.921 | - Less than 6mm but not less than 3mm in thickness | From Year 1 to Year 2, and from Year 9 to Year 15 |
| 441231.931 | - Less than 12mm but not less than 6mm in thickness | Year 1, and from Year 10 to Year 15 |
| 441231.941 | - Less than 24mm but not less than 12mm in thickness | Year 1, and from Year 10 to Year 15 |
| 441231.951 | - Not less than 24mm in thickness | Year 1, and from Year 10 to Year 15 |
| 720211.000 | Containing by weight more than 2% of carbon | From Year 1 to Year 5 |
| 750120.100 | 1 Nickel oxide sinters containing by weight not less than 88% of nickel | From Year 1 to Year 8 |
| 750210.000 | Nickel, not alloyed | From Year 1 to Year 8 |
Note: For greater certainty, this table includes only:
- (1) those tariff items with a tariff differential of more than 3 percentage points; and
- (2) those tariff items with a tariff differential for which the rate of customs duty is non-ad valorem.
- Date modified:
