Agreement between the European Union and Japan for an Economic Partnership

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Kerngegevens

Document date 29-06-2018
Publication date 30-06-2018
Reference 7965/18 ADD 1
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Text

Council of the European Union

Brussels, 29 June 2018 (OR. en)

7965/18 ADD 1

Interinstitutional File:

2018/0092 (NLE)

WTO 69 SERVICES 18 COASI 86

LEGISLATIVE ACTS AND OTHER INSTRUMENTS

Subject: Agreement between the European Union and Japan for an Economic

Partnership

ANNEX 2-A

TARIFF ELIMINATION AND REDUCTION

PART 1

General notes

  • 1. 
    For the purposes of Article 2.8, each Party shall entirely eliminate customs duties on originating goods of the other Party on the date of entry into force of this Agreement, unless otherwise provided for in this Annex.
  • 2. 
    For the purpose of implementing equal annual instalments, the following applies:

    (a) the reduction for the first year shall take place on the date of entry into force of this

    Agreement; and

    (b) the subsequent annual reductions shall take place on the first day of each following

    year.

EU/JP/Annex 2-A-1/en 1

  • 3. 
    For the purposes of this Annex, "year" means꞉

    (a) in the case of Part 2, with respect to the first year, the 12-month period from the date of

    entry into force of this Agreement and, with respect to each subsequent year, the 12-

    month period after the end of the previous year; and

    (b) in the case of Part 3, with respect to the first year, the period from the date of entry into

    force of this Agreement until the following 31 March and, with respect to each

    subsequent year, the 12-month period starting on 1 April of that year.

  • 4. 
    The base rate of customs duty and the category for determining the interim rate of customs duty at each stage of reduction for a tariff line are specified for that tariff line in the Schedules of the European Union in Section B of Part 2 and of Japan in Section D of Part 3.
  • 5. 
    For the purposes of this Annex, unless otherwise provided for in Parts 2 and 3, "base rate" means the starting point of elimination or reduction of customs duties.

EU/JP/Annex 2-A-1/en 2

  • 6. 
    Unless otherwise provided for in this Annex, for the purposes of the elimination or reduction

of customs duties in accordance with this Annex, in the case of ad valorem duties any fraction

less than 0.1 of a percentage point shall be rounded to the nearest one decimal place (in the

case of 0.05 per cent, the fraction shall be rounded to 0.1 per cent), and in the case of specific

duties any fraction smaller than 0.01 of one euro or one Japanese yen shall be rounded to the

nearest two decimal places (in the case of 0.005, the fraction shall be rounded to 0.01).

  • 7. 
    This Annex is based on the Harmonized System, as amended on 1 January 2017 and:

    (a) in the case of Part 2, the eight-digit code of the tariff classification numbers of the

    European Union and the corresponding description for each tariff line referred to in the

    Schedule of the European Union are based on the combined nomenclature of the

    European Union (Combined Nomenclature of 1 January 2017); and

    (b) in the case of Part 3, the nine-digit code of the tariff classification numbers of Japan and

    the corresponding description for each tariff line referred to in the Schedule of Japan are

    based on the national nomenclature of Japan (Statistical Code Lists for Imports as of 1

    April 2017).

EU/JP/Annex 2-A-1/en 3

  • 8. 
    For greater certainty, the tariff classification numbers and their corresponding descriptions

referred to in the Schedule of each Party may be subject to change in case of any amendment

to its nomenclature referred to in paragraph 7 in accordance with its laws, regulations or

public notifications, and shall be referred to together with the correlation tables published by

each Party in case of any change of nomenclature.

EU/JP/Annex 2-A-1/en 4

PART 2

Tariff elimination and reduction – the European Union

SECTION A

Notes for the Schedule of the European Union

  • 1. 
    For the purposes of Article 2.8, the following categories indicated in Column "Category" in the Schedule of the European Union in Section B apply:

    (a) customs duties on originating goods classified under the tariff lines indicated with "B3"

    shall be eliminated in four equal annual instalments beginning on the date of entry into

    force of this Agreement, and such goods shall thereafter be free of any customs duty;

    (b) customs duties on originating goods classified under the tariff lines indicated with "B5"

    shall be eliminated in six equal annual instalments beginning on the date of entry into

    force of this Agreement, and such goods shall thereafter be free of any customs duty;

EU/JP/Annex 2-A-2/en 1

(c) customs duties on originating goods classified under the tariff lines indicated with "B7"

shall be eliminated in eight equal annual instalments beginning on the date of entry into

force of this Agreement, and such goods shall thereafter be free of any customs duty;

(d) customs duties on originating goods classified under the tariff lines indicated with

"B10" shall be eliminated in 11 equal annual instalments beginning on the date of entry into force of this Agreement, and such goods shall thereafter be free of any customs duty;

(e) customs duties on originating goods classified under the tariff lines indicated with

"B12" shall be eliminated in 13 equal annual instalments beginning on the date of entry into force of this Agreement, and such goods shall thereafter be free of any customs duty;

(f) customs duties on originating goods classified under the tariff lines indicated with

"B15" shall be eliminated in 16 equal annual instalments beginning on the date of entry into force of this Agreement, and such goods shall thereafter be free of any customs duty;

EU/JP/Annex 2-A-2/en 2

(g) customs duties on originating goods classified under the tariff lines indicated with

"EU10" shall remain at the base rate from the first year to the seventh year and be

eliminated in four equal annual instalments beginning on the first day of the eighth year,

and such goods shall thereafter be free of any customs duty;

(h) customs duties on originating goods classified under the tariff lines indicated with "X"

are excluded from reduction or elimination in this Agreement;

(i) customs duties (including the agricultural element of duty 1 (marked as "EA") where this

element is mentioned as part of the base rate) on originating goods classified under the

tariff lines indicated with "R5" shall be reduced by the percentage indicated in the

Schedule in six equal annual instalments beginning on the date of entry into force of this

Agreement;

1 Legal reference for EA: Annex 1 to Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

EU/JP/Annex 2-A-2/en 3

(j) customs duties (including the agricultural element of duty (marked as "EA") where this

element is mentioned as part of the base rate) on originating goods classified under the

tariff lines indicated with "R7" shall be reduced by the percentage indicated in the

Schedule in eight equal annual instalments beginning on the date of entry into force of

this Agreement;

(k) customs duties (including the agricultural element of duty (marked as "EA") where this element is mentioned as part of the base rate) on originating goods classified under the tariff lines indicated with "R10" shall be reduced by the percentage indicated in the Schedule in 11 equal annual instalments beginning on the date of entry into force of this Agreement; and

EU/JP/Annex 2-A-2/en 4

(l) the ad valorem component of the customs duties on the originating goods classified

under the tariff lines indicated with "entry price" shall be eliminated upon the date of

entry into force of this Agreement; the tariff elimination shall only apply to the ad

valorem component of the customs duties; the specific duty component of the customs

duties resulting from the entry price system 1 on these originating goods shall be

maintained.

  • 2. 
    The treatment of originating goods classified under the tariff lines indicated with "S" in

    Column "Note" in the Schedule of the European Union in Section B shall be subject to review pursuant to paragraphs 3 and 4 of Article 2.8.

1 Legal reference for entry prices: Annex 2 to Commission Implementing Regulation (EU)

2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

EU/JP/Annex 2-A-2/en 5

SECTION B

Schedule of the European Union

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year I SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS

01 CHAPTER 1 - LIVE ANIMALS

0106 Other live animals

  • Mammals 0106 12 00 -- Whales, dolphins and porpoises

(mammals of the order Cetacea); manatees and dugongs (mammals

of the order Sirenia); seals, sea lions X

and walruses (mammals of the suborder Pinnipedia)

02 CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL

0208 Other meat and edible meat offal, fresh, chilled or frozen

EU/JP/Annex 2-A-2/en 6

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0208 40 - Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

0208 40 10 -- Whale meat X

0208 40 80 -- Other X

0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible

flours and meals of meat or meat offal

  • Other, including edible flours and meals of meat or meat offal

0210 92 -- Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

EU/JP/Annex 2-A-2/en 7

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0210 92 10 --- Of whales, dolphins and porpoises

(mammals of the order Cetacea); of

manatees and dugongs (mammals X

of the order Sirenia) 03 CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 0301 Live fish

  • Ornamental fish 0301 19 00 -- Other 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %
  • Other live fish 0301 94 -- Atlantic and Pacific bluefin tuna

(Thunnus thynnus, Thunnus orientalis)

0301 94 10 --- Atlantic bluefin tuna (Thunnus

thynnus) 16.0 % B15 15.0 % 14.0 % 13.0 % 12.0 % 11.0 % 10.0 % 9.0 % 8.0 % 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 %

0301 94 90 --- Pacific bluefin tuna (Thunnus

orientalis) 16.0 % B15 15.0 % 14.0 % 13.0 % 12.0 % 11.0 % 10.0 % 9.0 % 8.0 % 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 %

0301 95 00 -- Southern bluefin tuna (Thunnus

maccoyii) 16.0 % B15 15.0 % 14.0 % 13.0 % 12.0 % 11.0 % 10.0 % 9.0 % 8.0 % 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 %

EU/JP/Annex 2-A-2/en 8

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0302 Fish, fresh or chilled, excluding fish

fillets and other fish meat of heading 0304

  • Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0302 91 to 0302 99

0302 31 -- Albacore or longfinned tuna

(Thunnus alalunga) 0302 31 90 --- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 % 0302 33 -- Skipjack or stripe-bellied bonito 0302 33 90 --- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 % 0302 36 -- Southern bluefin tuna (Thunnus

maccoyii) 0302 36 90 --- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 % 0302 39 -- Other

0302 39 80 --- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 %

EU/JP/Annex 2-A-2/en 9

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Herrings (Clupea harengus, Clupea

pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302 91 to 0302 99

EU/JP/Annex 2-A-2/en 10

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0302 42 00 -- Anchovies (Engraulis spp.) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0302 45 -- Jack and horse mackerel

(Trachurus spp.) 0302 45 10 --- Atlantic horse mackerel (Trachurus

trachurus) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0302 45 30 --- Chilean jack mackerel (Trachurus

murphyi) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0302 45 90 --- Other 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0302 47 00 -- Swordfish (Xiphias gladius) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

  • Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302 91 to 0302 99

0302 54 -- Hake (Merluccius spp.,

Urophycis spp.) --- Hake of the genus Merluccius

EU/JP/Annex 2-A-2/en 11

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0302 54 11 ---- Cape hake (shallow-water hake)

(Merluccius capensis) and

deepwater hake (deepwater Cape 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

hake) (Merluccius paradoxus) 0302 54 15 ---- Southern hake (Merluccius

australis) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0302 54 19 ---- Other 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0302 54 90 --- Hake of the genus Urophycis 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0302 59 -- Other

0302 59 90 --- Other 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % - Other fish, excluding edible fish

offal of subheadings 0302 91 to 0302 99

0302 83 00 -- Toothfish (Dissostichus spp.) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0303 Fish, frozen, excluding fish fillets

and other fish meat of heading 0304 - Tunas (of the genus Thunnus),

skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99

EU/JP/Annex 2-A-2/en 12

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0303 45 -- Atlantic and Pacific bluefin tuna

(Thunnus thynnus, Thunnus orientalis)

--- Pacific bluefin tuna (Thunnus orientalis)

0303 45 99 ---- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 % 0303 49 -- Other

0303 49 85 --- Other 22.0 % B15 20.6 % 19.3 % 17.9 % 16.5 % 15.1 % 13.8 % 12.4 % 11.0 % 9.6 % 8.3 % 6.9 % 5.5 % 4.1 % 2.8 % 1.4 % 0.0 % - Fish of the families

Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303 91 to 0303 99

0303 66 -- Hake (Merluccius spp.,

Urophycis spp.) --- Hake of the genus Merluccius 0303 66 11 ---- Cape hake (shallow-water hake)

(Merluccius capensis) and

deepwater hake (deepwater Cape 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

hake) (Merluccius paradoxus)

EU/JP/Annex 2-A-2/en 13

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0303 66 12 ---- Argentine hake (Southwest Atlantic

hake) (Merluccius hubbsi) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0303 66 13 ---- Southern hake (Merluccius

australis) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0303 66 19 ---- Other 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0303 66 90 --- Hake of the genus Urophycis 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

  • Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99

0303 81 -- Dogfish and other sharks

0303 81 40 --- Blue shark (Prionace glauca) 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0303 81 90 --- Other 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0303 84 -- Sea bass (Dicentrarchus spp.)

0303 84 10 --- European sea bass (Dicentrarchus

labrax) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0303 84 90 --- Other 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0304 Fish fillets and other fish meat

(whether or not minced), fresh, chilled or frozen

  • Fresh or chilled fillets of other fish

EU/JP/Annex 2-A-2/en 14

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0304 45 00 -- Swordfish (Xiphias gladius) 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 %

  • Other, fresh or chilled 0304 53 00 -- Fish of the families

Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % Melanonidae, Merlucciidae, Moridae and Muraenolepididae

0304 54 00 -- Swordfish (Xiphias gladius) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % - Frozen fillets of other fish

0304 85 00 -- Toothfish (Dissostichus spp.) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0304 86 00 -- Herrings (Clupea harengus, Clupea

pallasii) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

  • Other, frozen 0304 96 -- Dogfish and other sharks 0304 96 10 --- Picked dogfish (Squalus acanthias)

and catsharks (Scyliorhinus spp.) 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

0304 96 20 --- Porbeagle shark (Lamna nasus) 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0304 96 30 --- Blue shark (Prionace glauca) 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 15

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0304 96 90 --- Other 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0304 97 00 -- Rays and skates (Rajidae) 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0304 99 -- Other

--- Other ---- Other 0304 99 99 ----- Other 7.5 % B7 S 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0305 Fish, dried, salted or in brine;

smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

  • Fish fillets, dried, salted or in brine, but not smoked

0305 39 -- Other

0305 39 50 --- Lesser or Greenland halibut

(Reinhardtius hippoglossoides), 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

salted or in brine

0305 39 90 --- Other 16.0 % B15 15.0 % 14.0 % 13.0 % 12.0 % 11.0 % 10.0 % 9.0 % 8.0 % 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 %

  • Fish, salted but not dried or smoked

and fish in brine, other than edible

fish offal

EU/JP/Annex 2-A-2/en 16

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0305 69 -- Other

0305 69 30 --- Atlantic halibut (Hippoglossus

hippoglossus) 15.0 % B15 14.1 % 13.1 % 12.2 % 11.3 % 10.3 % 9.4 % 8.4 % 7.5 % 6.6 % 5.6 % 4.7 % 3.8 % 2.8 % 1.9 % 0.9 % 0.0 %

0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

  • Frozen 0306 12 -- Lobsters (Homarus spp.) 0306 12 90 --- Other 16.0 % B15 15.0 % 14.0 % 13.0 % 12.0 % 11.0 % 10.0 % 9.0 % 8.0 % 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0306 17 -- Other shrimps and prawns

EU/JP/Annex 2-A-2/en 17

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0306 17 94 --- Shrimps of the genus Crangon,

other than of the species Crangon 12.0 % B7 10.5 % 9.0 % 7.5 % 6.0 % 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

crangon

  • Live, fresh or chilled

0306 35 -- Cold-water shrimps and prawns

(Pandalus spp., Crangon crangon)

--- Shrimps of the species Crangon

crangon

0306 35 10 ---- Fresh or chilled 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 %

0306 35 50 ---- Other 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 %

0306 36 -- Other shrimps and prawns

0306 36 50 --- Shrimps of the genus Crangon,

other than of the species Crangon 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 %

crangon

  • Other

0306 91 00 -- Rock lobster and other sea crawfish

(Palinurus spp., Panulirus spp., 12.5 % B7 10.9 % 9.4 % 7.8 % 6.3 % 4.7 % 3.1 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

Jasus spp.)

0306 92 -- Lobsters (Homarus spp.)

0306 92 10 --- Whole 8.0 % B15 7.5 % 7.0 % 6.5 % 6.0 % 5.5 % 5.0 % 4.5 % 4.0 % 3.5 % 3.0 % 2.5 % 2.0 % 1.5 % 1.0 % 0.5 % 0.0 %

EU/JP/Annex 2-A-2/en 18

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0306 94 00 -- Norway lobsters (Nephrops

norvegicus) 12.0 % B15 11.3 % 10.5 % 9.8 % 9.0 % 8.3 % 7.5 % 6.8 % 6.0 % 5.3 % 4.5 % 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 %

0306 95 -- Shrimps and prawns

--- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

---- Shrimps of the species Crangon crangon

0306 95 11 ----- Cooked by steaming or by boiling

in water 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 %

0306 95 19 ----- Other 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 % 0306 95 20 ---- Pandalus spp. 12.0 % B7 10.5 % 9.0 % 7.5 % 6.0 % 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

--- Other shrimps and prawns 0306 95 30 ---- Shrimps of the family Pandalidae,

other than of the genus Pandalus 12.0 % B7 10.5 % 9.0 % 7.5 % 6.0 % 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

0306 95 40 ---- Shrimps of the genus Crangon, other than of the species Crangon 18.0 % B15 16.9 % 15.8 % 14.6 % 13.5 % 12.4 % 11.3 % 10.1 % 9.0 % 7.9 % 6.8 % 5.6 % 4.5 % 3.4 % 2.3 % 1.1 % 0.0 % crangon

0306 95 90 ---- Other 12.0 % B7 10.5 % 9.0 % 7.5 % 6.0 % 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 19

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0307 Molluscs, whether in shell or not,

live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption

  • Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten

0307 21 00 -- Live, fresh or chilled 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0307 22 -- Frozen

0307 22 10 --- Coquilles St Jacques (Pecten

maximus) 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

0307 22 90 --- Other 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0307 29 00 -- Other 8.0 % B7 S 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 20

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 05 CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0507 Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers,

hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0507 90 00 - Other X

II SECTION II - VEGETABLE PRODUCTS

07 CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0702 00 00 Tomatoes, fresh or chilled Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0707 00 Cucumbers and gherkins, fresh or chilled

0707 00 05 - Cucumbers Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0709 Other vegetables, fresh or chilled

EU/JP/Annex 2-A-2/en 21

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Other

0709 91 00 -- Globe artichokes Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0709 93 -- Pumpkins, squash and gourds

(Cucurbita spp.) 0709 93 10 --- Courgettes Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry Entry price price price price price price price price price price price price price price price price

08 CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

0805 Citrus fruit, fresh or dried

0805 10 - Oranges

-- Sweet oranges, fresh 0805 10 22 --- Navel oranges Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0805 10 24 --- White oranges Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0805 10 28 --- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry Entry price price price price price price price price price price price price price price price price

  • Mandarins (including tangerines and satsumas); clementines,

wilkings and similar citrus hybrids 0805 21 -- Mandarins (including tangerines

and satsumas)

EU/JP/Annex 2-A-2/en 22

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0805 21 10 --- Satsumas Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0805 21 90 --- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0805 22 00 -- Clementines Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0805 29 00 -- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

0805 50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

0805 50 10 -- Lemons (Citrus limon, Citrus Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

limonum) price Entry price

Entry Entry price price price price price price price price price price price price price price price price

0806 Grapes, fresh or dried

0806 10 - Fresh

0806 10 10 -- Table grapes Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

0808 Apples, pears and quinces, fresh

0808 10 - Apples

0808 10 80 -- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry Entry price price price price price price price price price price price price price price price price

EU/JP/Annex 2-A-2/en 23

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 0808 30 - Pears

0808 30 90 -- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

0809 Apricots, cherries, peaches

(including nectarines), plums and sloes, fresh

0809 10 00 - Apricots Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry Entry price price price price price price price price price price price price price price price price

  • Cherries 0809 21 00 -- Sour cherries (Prunus cerasus) Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

    price Entry price

    Entry price price price price price price price price price price price price price price price price

0809 29 00 -- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

0809 30 - Peaches, including nectarines

0809 30 10 -- Nectarines Entry

price Entry price

Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry price price price price price price price price price price price price price price price price

0809 30 90 -- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

0809 40 - Plums and sloes

0809 40 05 -- Plums Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry Entry price price price price price price price price price price price price price price price price

EU/JP/Annex 2-A-2/en 24

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 10 CHAPTER 10 - CEREALS

1006 Rice

1006 10 - Rice in the husk (paddy or rough)

1006 10 10 -- For sowing X

-- Other 1006 10 30 --- Round grain X 1006 10 50 --- Medium grain X

--- Long grain 1006 10 71 ---- Of a length/width ratio greater

than 2 but less than 3 X

1006 10 79 ---- Of a length/width ratio equal to or

greater than 3 X

1006 20 - Husked (brown) rice

-- Parboiled 1006 20 11 --- Round grain X 1006 20 13 --- Medium grain X

--- Long grain 1006 20 15 ---- Of a length/width ratio greater

than 2 but less than 3 X

EU/JP/Annex 2-A-2/en 25

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1006 20 17 ---- Of a length/width ratio equal to or

greater than 3 X

-- Other 1006 20 92 --- Round grain X 1006 20 94 --- Medium grain X

--- Long grain 1006 20 96 ---- Of a length/width ratio greater

than 2 but less than 3 X

1006 20 98 ---- Of a length/width ratio equal to or

greater than 3 X

1006 30 - Semi-milled or wholly milled rice, whether or not polished or glazed

-- Semi-milled rice --- Parboiled

1006 30 21 ---- Round grain X

1006 30 23 ---- Medium grain X

---- Long grain 1006 30 25 ----- Of a length/width ratio greater

than 2 but less than 3 X

EU/JP/Annex 2-A-2/en 26

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1006 30 27 ----- Of a length/width ratio equal to or

greater than 3 X

--- Other 1006 30 42 ---- Round grain X 1006 30 44 ---- Medium grain X

---- Long grain 1006 30 46 ----- Of a length/width ratio greater

than 2 but less than 3 X

1006 30 48 ----- Of a length/width ratio equal to or

greater than 3 X

-- Wholly milled rice --- Parboiled

1006 30 61 ---- Round grain X

1006 30 63 ---- Medium grain X

---- Long grain 1006 30 65 ----- Of a length/width ratio greater

than 2 but less than 3 X

1006 30 67 ----- Of a length/width ratio equal to or

greater than 3 X

EU/JP/Annex 2-A-2/en 27

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year --- Other

1006 30 92 ---- Round grain X

1006 30 94 ---- Medium grain X

---- Long grain 1006 30 96 ----- Of a length/width ratio greater

than 2 but less than 3 X

1006 30 98 ----- Of a length/width ratio equal to or

greater than 3 X

1006 40 00 - Broken rice X

11 CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

1102 Cereal flours other than of wheat or meslin

1102 90 - Other

1102 90 50 -- Rice flour X

1103 Cereal groats, meal and pellets

  • Groats and meal 1103 19 -- Of other cereals 1103 19 50 --- Of rice X

EU/JP/Annex 2-A-2/en 28

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1103 20 - Pellets

1103 20 50 -- Of rice X

1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked,

pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

  • Rolled or flaked grains 1104 19 -- Of other cereals

--- Other 1104 19 91 ---- Flaked rice X

EU/JP/Annex 2-A-2/en 29

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 12 CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried,

whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included

  • Seaweeds and other algae 1212 21 00 -- Fit for human consumption X 1212 29 00 -- Other X IV SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 16 CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 1604 Prepared or preserved fish; caviar

and caviar substitutes prepared from fish eggs

EU/JP/Annex 2-A-2/en 30

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1604 20 - Other prepared or preserved fish

-- Other 1604 20 90 --- Of other fish 14.0 % B7 S 12.3 % 10.5 % 8.8 % 7.0 % 5.3 % 3.5 % 1.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Shrimps and prawns 1605 21 -- Not in airtight containers 1605 21 10 --- In immediate packings of a net

content not exceeding 2 kg 20.0 % B15 18.8 % 17.5 % 16.3 % 15.0 % 13.8 % 12.5 % 11.3 % 10.0 % 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 %

1605 21 90 --- Other 20.0 % B15 18.8 % 17.5 % 16.3 % 15.0 % 13.8 % 12.5 % 11.3 % 10.0 % 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 1605 29 00 -- Other 20.0 % B15 18.8 % 17.5 % 16.3 % 15.0 % 13.8 % 12.5 % 11.3 % 10.0 % 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 %

  • Molluscs 1605 56 00 -- Clams, cockles and arkshells 20.0 % B15 18.8 % 17.5 % 16.3 % 15.0 % 13.8 % 12.5 % 11.3 % 10.0 % 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 %
  • Other aquatic invertebrates 1605 69 00 -- Other 26.0 % B15 24.4 % 22.8 % 21.1 % 19.5 % 17.9 % 16.3 % 14.6 % 13.0 % 11.4 % 9.8 % 8.1 % 6.5 % 4.9 % 3.3 % 1.6 % 0.0 % 18 CHAPTER 18 - COCOA AND COCOA PREPARATIONS 1806 Chocolate and other food

preparations containing cocoa

EU/JP/Annex 2-A-2/en 31

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1806 10 - Cocoa powder, containing added

sugar or other sweetening matter 1806 10 15 -- Containing no sucrose or containing

less than 5 % by weight of sucrose (including invert sugar expressed as 8.0 % R7 (-25 %) S 7.8 % 7.5 % 7.3 % 7.0 % 6.8 % 6.5 % 6.3 % 6.0 % 6.0 % 6.0 % 6.0 % 6.0 % 6.0 % 6.0 % 6.0 % 6.0 % sucrose) or isoglucose expressed as sucrose

1806 10 20 -- Containing 5 % or more but less

than 65 % by weight of sucrose 8.0 % + 7.8 %+ 7.5 % + 7.3 % + 7.0 % + 6.8 % + 6.5 % + 6.3 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % +

(including invert sugar expressed as 25.20 24.41 23.63 22.84 22.05 21.26 20.48 19.69 18.90 18.90 18.90 18.90 18.90 18.90 18.90 18.90 18.90

sucrose) or isoglucose expressed as EUR/

R7 (-25 %) S EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

sucrose 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg

1806 10 30 -- Containing 65 % or more but less

than 80 % by weight of sucrose 8.0 % + 7.8 % + 7.5 % + 7.3 % + 7.0 % + 6.8 % + 6.5 % + 6.3 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % +

(including invert sugar expressed as 31.40 R7 (-25 %) S 30.42 29.44 28.46 27.48 26.49 25.51 24.53 23.55 23.55 23.55 23.55 23.55 23.55 23.55 23.55 23.55

sucrose) or isoglucose expressed as EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

sucrose 100kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg

1806 10 90 -- Containing 80 % or more by weight 8.0 % + 7.8 % + 7.5 % + 7.3 % + 7.0 %+ 6.8 % + 6.5 % + 6.3 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + 6.0 % + of sucrose (including invert sugar 41.90

expressed as sucrose) or isoglucose EUR/ R7 (-25 %) S

40.59 39.28 37.97 36.66 35.35 34.04 32.73 31.43 31.43 31.43 31.43 31.43 31.43 31.43 31.43 31.43 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

expressed as sucrose 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg

EU/JP/Annex 2-A-2/en 32

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 19 CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1901 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 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

EU/JP/Annex 2-A-2/en 33

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1901 10 00 - Preparations suitable for infants or 4.0 % + 3.5 % + 3.0 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % +

young children, put up for retail 7.6 % + R10

7.1 % + 6.7 % + 6.2 % + 5.8 % + 5.3 % + 4.9 % + 4.4 % + 0.940 0.880 0.820 0.760 0.700 0.640 0.580 0.520 0.460 0.400 0.340 0.340 0.340 0.340 0.340 0.340

sale EA (-66 %) EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

1901 20 00 - Mixes and doughs for the 7.4 % + 7.1 % + 6.9 % + 6.7 % + 6.4 % + 6.2 % + 5.9 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % +

preparation of bakers' wares of 7.6 % + R7 (-25 %) 0.968 0.937 0.906 0.875 0.843 0.812 0.781 0.750 0.750 0.750 0.750 0.750 0.750 0.750 0.750 0.750 heading 1905 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

1901 90 - Other

-- Other

1901 90 99 --- Other 7.6 % + R10 7.4 % + 7.3 % + 7.1 % + 6.9 % + 6.7 % + 6.6 % + 6.4 % + 6.2 % + 6.0 % + 5.9 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % + 5.7 % +

EA (-25 %) S 0.977 0.954 0.931 0.909 0.886 0.863 0.840 0.818 0.796 0.772 0.750 0.750 0.750 0.750 0.750 0.750 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

EU/JP/Annex 2-A-2/en 34

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 1904 Prepared foods obtained by the

swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked or otherwise prepared, not elsewhere specified or included

1904 10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products

1904 10 30 -- Obtained from rice X

1904 10 90 -- Other 5.1 % + 4.8 % + 4.5 % + 4.1 % + 3.8 % + 3.5 % + 3.2 % + 2.9 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 33.60 25.20 23.10 21.00 18.90 16.80 16.80 16.80 16.80 16.80 16.80 16.80 16.80 16.80

EUR/ R7 (-50 %) S

31.50 29.40 27.30 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/1 EUR/1 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 00 kg 00 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 1904 20 - Prepared foods obtained from

unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

EU/JP/Annex 2-A-2/en 35

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year -- Other

1904 20 95 --- Obtained from rice X

1904 20 99 --- Other 5.1 % + 4.8 % + 4.5 % + 4.1 % + 3.8 % + 3.5 % + 3.2 % + 2.9 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 2.6 % + 33.60 16.80 16.80 16.80 16.80 16.80 16.80 16.80 16.80

EUR/ R7 (-50 %) S

31.50 29.40 27.30 25.20 23.10 21.00 18.90 16.80 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 1904 30 00 - Bulgur wheat 8.3 % + 8.1 % + 7.9 % + 7.7 % + 7.5 % + 7.4 % + 7.2 % + 7.0 % + 6.8 % + 6.6 % + 6.4 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % +

25.70 R10 25.12 24.53 23.95 23.36 22.78 22.20 21.61 21.03 20.44 19.86 19.28 19.28 19.28 19.28 19.28 19.28

EUR/ (-25 %) S EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 1904 90 - Other

1904 90 10 -- Obtained from rice X

1904 90 80 -- Other 8.3 % + 8.1 % + 7.9 % + 7.7 % + 7.5 % + 7.4 % + 7.2 % + 7.0 % + 6.8 % + 6.6 % + 6.4 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % + 6.2 % + 25.70 R10 25.12 24.53 23.95 23.36 22.78 22.20 21.61 21.03 20.44 19.86 19.28 19.28 19.28 19.28 19.28 19.28

EUR/ (-25 %) S EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/

100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 20 CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit,

whether or not containing added sugar or other sweetening matter

EU/JP/Annex 2-A-2/en 36

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Grape juice (including grape must)

2009 61 -- Of a Brix value not exceeding 30

2009 61 10 --- Of a value exceeding € 18 per Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

100 kg net weight price Entry price

Entry price price price price price price price price price price price price price price price price

2009 69 -- Other

--- Of a Brix value exceeding 67 2009 69 19 ---- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

--- Of a Brix value exceeding 30 but not exceeding 67

---- Of a value exceeding € 18 per 100 kg net weight

2009 69 51 ----- Concentrated Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

2009 69 59 ----- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

EU/JP/Annex 2-A-2/en 37

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 21 CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS

2101 Extracts, essences and concentrates, of coffee, tea or maté and

preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

  • Extracts, essences and concentrates, of coffee, and preparations with a

basis of these extracts, essences or concentrates or with a basis of coffee

2101 12 -- Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

2101 12 92 --- Preparations with a basis of these extracts, essences or concentrates of 11.5 % R5 (-50 %) S 10.5 % 9.6 % 8.6 % 7.7 % 6.7 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % 5.8 % coffee

2101 12 98 --- Other 9.0 % + R10 8.6 % + 8.2 % + 7.8 % + 7.4 % + 7.0 % + 6.5 % + 6.1 % + 5.7 % + 5.3 % + 4.9 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % +

EA (-50 %) S 0.954 0.909 0.863 0.818 0.772 0.727 0.681 0.636 0.590 0.545 0.500 0.500 0.500 0.500 0.500 0.500 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

EU/JP/Annex 2-A-2/en 38

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 2101 20 - Extracts, essences and concentrates,

of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté

-- Preparations

2101 20 98 --- Other 6.5 % + R10 6.2 % + 5.9 % + 5.6 % + 5.3 % + 5.0 % + 4.7 % + 4.4 % + 4.1 % + 3.8 % + 3.5 % + 3.3 % + 3.3 % + 3.3 % + 3.3 % + 3.3 % + 3.3 % +

EA (-50 %) S 0.954 0.909 0.863 0.818 0.772 0.727 0.681 0.636 0.590 0.545 0.500 0.500 0.500 0.500 0.500 0.500 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

2105 00 Ice cream and other edible ice, whether or not containing cocoa

  • Containing by weight of milkfats 2105 00 91 -- 3 % or more but less than 7 % 8.0 % + 7.1 % + 6.1 % + 5.2 % + 4.3 % + 3.3 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % +

    38.50 34.01 29.52 25.03 20.53 16.04 11.55 11.55 11.55 11.55 11.55 11.55 11.55 11.55 11.55 11.55 11.55 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg MAX R5 (-70 %) S MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX

    18.1 % + 16.0 % 13.9 % 11.8 % 9.7 % + 7.5 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 5.4 % + 7.00 + 6.18 + 5.37 + 4.55 3.73 2.92 2.10 2.10 2.10 2.10 2.10 2.10 2.10 2.10 2.10 2.10 2.10

    EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg

EU/JP/Annex 2-A-2/en 39

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 2105 00 99 -- 7 % or more 7.9 % + 7.0 % + 6.1 % + 5.1 % + 4.2 % + 3.3 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % + 2.4 % +

54.00 47.70 41.40 35.10 28.80 22.50 16.20 16.20 16.20 16.20 16.20 16.20 16.20 16.20 16.20 16.20 16.20 EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg MAX R5 (-70 %) S MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX

17.8 % + 15.7 % 13.6 % 11.6 % 9.5 % + 7.4 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 5.3 % + 6.90 + 6.10 + 5.29 + 4.49 3.68 2.88 2.07 2.07 2.07 2.07 2.07 2.07 2.07 2.07 2.07 2.07 2.07

EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ EUR/ 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg 100 kg

2106 Food preparations not elsewhere specified or included

2106 10 - Protein concentrates and textured protein substances

2106 10 80 -- Other 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % + 0.0 % +

EA R7 (-70 %) S 0.912 0.825 0.737 0.650 0.562 0.475 0.387 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

2106 90 - Other

-- Other

2106 90 98 --- Other 9.0 % + 8.3 % + 7.5 % + 6.8 % + 6 % + 5.3 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % + 4.5 % +

EA R5 (-50 %) S 0.916 0.833 0.750 0.666 0.583 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA

EU/JP/Annex 2-A-2/en 40

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 22 CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR

2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

2204 30 - Other grape must

-- Other --- Of a density of 1.33 g/cm³ or less at

20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol

2204 30 92 ---- Concentrated Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

2204 30 94 ---- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price

Entry price price price price price price price price price price price price price price price price

--- Other 2204 30 96 ---- Concentrated Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

2204 30 98 ---- Other Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry Entry

price Entry price price price price price price price price price price price price price price price price price

EU/JP/Annex 2-A-2/en 41

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 23 CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

2309 Preparations of a kind used in animal feeding

2309 90 - Other

2309 90 10 -- Fish or marine mammal solubles 3.8 % B7 S 3.3 % 2.9 % 2.4 % 1.9 % 1.4 % 1.0 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % VI SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

29 CHAPTER 29 - ORGANIC CHEMICALS

  • X. 
    ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2933 Heterocyclic compounds with

    nitrogen hetero-atom(s) only - Other

2933 92 00 -- Azinphos-methyl (ISO) 6.5 % B3 4.9 % 3.3 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 2933 99 -- Other

2933 99 80 --- Other 6.5 % B3 4.9 % 3.3 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 2934 Nucleic acids and their salts,

whether or not chemically defined; other heterocyclic compounds

  • Other 2934 99 -- Other 2934 99 90 --- Other 6.5 % B3 4.9 % 3.3 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 42

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 32 CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER

MASTICS; INKS 3215 Printing ink, writing or drawing ink

and other inks, whether or not concentrated or solid

  • Printing ink 3215 19 -- Other

3215 19 90 --- Other 6.5 % B3 4.9 % 3.3 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 3215 90 - Other

3215 90 70 -- Other 6.5 % B7 5.7 % 4.9 % 4.1 % 3.3 % 2.4 % 1.6 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % VII SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 39 CHAPTER 39 - PLASTICS AND ARTICLES THEREOF

II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 3923 Articles for the conveyance or

packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

3923 10 - Boxes, cases, crates and similar articles

3923 10 90 -- Other 6.5 % B10 5.9 % 5.3 % 4.7 % 4.1 % 3.5 % 3.0 % 2.4 % 1.8 % 1.2 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 43

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Sacks and bags (including cones)

3923 21 00 -- Of polymers of ethylene 6.5 % B10 5.9 % 5.3 % 4.7 % 4.1 % 3.5 % 3.0 % 2.4 % 1.8 % 1.2 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 3926 Other articles of plastics and

articles of other materials of headings 3901 to 3914

3926 90 - Other

-- Other 3926 90 97 --- Other 6.5 % B7 5.7 % 4.9 % 4.1 % 3.3 % 2.4 % 1.6 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 40 CHAPTER 40 - RUBBER AND ARTICLES THEREOF 4011 New pneumatic tyres, of rubber 4011 30 00 - Of a kind used on aircraft 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 4011 40 00 - Of a kind used on motorcycles 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 4011 80 00 - Of a kind used on construction,

mining or industrial handling 4.0 % EU10 4.0 % 4.0 % 4.0 % 4.0 % 4.0 % 4.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

vehicles and machines

4011 90 00 - Other 4.0 % B3 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 44

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year XII SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND

ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 64 CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

6402 Other footwear with outer soles and uppers of rubber or plastics

  • Other footwear 6402 99 -- Other

6402 99 05 --- Incorporating a protective metal

toecap 17.0 % B10 15.5 % 13.9 % 12.4 % 10.8 % 9.3 % 7.7 % 6.2 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

--- Other 6402 99 10 ---- With uppers of rubber 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

---- With uppers of plastics ----- Footwear with a vamp made of

straps or which has one or several pieces cut out

6402 99 31 ------ With sole and heel combined

having a height of more than 3 cm 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

6402 99 39 ------ Other 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6402 99 50 ----- Slippers and other indoor footwear 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 45

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year ----- Other, with insoles of a length

6402 99 91 ------ Of less than 24 cm 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % ------ Of 24 cm or more

6402 99 93 ------- Footwear which cannot be identified as men's or women's 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % footwear

------- Other 6402 99 96 -------- For men 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6402 99 98 -------- For women 16.8 % B10 15.3 % 13.7 % 12.2 % 10.7 % 9.2 % 7.6 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6404 Footwear with outer soles of

rubber, plastics, leather or composition leather and uppers of textile materials

  • Footwear with outer soles of rubber or plastics

6404 19 -- Other

6404 19 10 --- Slippers and other indoor footwear 16.9 % B10 15.4 % 13.8 % 12.3 % 10.8 % 9.2 % 7.7 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6404 19 90 --- Other 16.9 % B10 15.4 % 13.8 % 12.3 % 10.8 % 9.2 % 7.7 % 6.1 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 46

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 6404 20 - Footwear with outer soles of leather

or composition leather 6404 20 10 -- Slippers and other indoor footwear 17.0 % B10 15.5 % 13.9 % 12.4 % 10.8 % 9.3 % 7.7 % 6.2 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6404 20 90 -- Other 17.0 % B10 15.5 % 13.9 % 12.4 % 10.8 % 9.3 % 7.7 % 6.2 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 6405 Other footwear

6405 90 - Other

6405 90 10 -- With outer soles of rubber, plastics,

leather or composition leather 17.0 % B10 15.5 % 13.9 % 12.4 % 10.8 % 9.3 % 7.7 % 6.2 % 4.6 % 3.1 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

XIII SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

69 CHAPTER 69 - CERAMIC PRODUCTS

  • I. 
    GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 6903 Other refractory ceramic goods (for

    example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths

6903 90 - Other

6903 90 90 -- Other 5.0 % B3 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 47

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 70 CHAPTER 70 - GLASS AND GLASSWARE

7002 Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked

7002 20 - Rods

7002 20 10 -- Of optical glass 3.0 % B3 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 7002 20 90 -- Other 3.0 % B3 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 7019 Glass fibres (including glass wool)

and articles thereof (for example, yarn, woven fabrics)

  • Slivers, rovings, yarn and chopped strands

7019 19 -- Other

7019 19 10 --- Of filaments 7.0 % B5 5.8 % 4.7 % 3.5 % 2.3 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % XV SECTION XV - BASE METALS AND ARTICLES OF BASE METAL

76 CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF

7604 Aluminium bars, rods and profiles

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Of aluminium alloys

7604 29 -- Other

7604 29 90 --- Profiles 7.5 % B5 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 7607 Aluminium foil (whether or not

printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

  • Not backed 7607 11 -- Rolled but not further worked 7607 11 90 --- Of a thickness of not less than

0.021 mm but not more than 7.5 % B5 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

0.2 mm

7607 19 -- Other

7607 19 90 --- Of a thickness of not less than

0.021 mm but not more than 7.5 % B5 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

0.2 mm

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 7614 Stranded wire, cables, plaited bands

and the like, of aluminium, not electrically insulated

7614 10 00 - With steel core 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 7616 Other articles of aluminium

  • Other 7616 99 -- Other 7616 99 90 --- Other 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 81 CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF 8108 Titanium and articles thereof,

including waste and scrap 8108 20 00 - Unwrought titanium; powders 5.0 % B5 4.2 % 3.3 % 2.5 % 1.7 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8108 90 - Other

8108 90 50 -- Plates, sheets, strip and foil 7.0 % B5 5.8 % 4.7 % 3.5 % 2.3 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 82 CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

8207 Interchangeable tools for hand tools, whether or not poweroperated,

or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools

8207 30 - Tools for pressing, stamping or punching

8207 30 10 -- For working metal 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8211 Knives with cutting blades, serrated

or not (including pruning knives), other than knives of heading 8208, and blades therefor

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Other

8211 92 00 -- Other knives having fixed blades 8.5 % B5 7.1 % 5.7 % 4.3 % 2.8 % 1.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8211 93 00 -- Knives having other than fixed

blades 8.5 % B5 7.1 % 5.7 % 4.3 % 2.8 % 1.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

XVI SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND

RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 84 CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF 8407 Spark-ignition reciprocating or

rotary internal combustion piston engines

8407 90 - Other engines

-- Of a cylinder capacity exceeding 250 cm³

--- Other 8407 90 90 ---- Of a power exceeding 10 kW 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8408 Compression-ignition internal

combustion piston engines (diesel or semi-diesel engines)

8408 20 - Engines of a kind used for the propulsion of vehicles of

Chapter 87 8408 20 10 -- For the industrial assembly of:

pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading 8703; motor vehicles of

heading 8704 with an engine of a 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

cylinder capacity of less than 2,500 cm 3 ; motor vehicles of heading 8705

8408 90 - Other engines

-- Other --- New, of a power 8408 90 41 ---- Not exceeding 15 kW 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8408 90 43 ---- Exceeding 15 kW but not exceeding

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8408 90 45 ---- Exceeding 30 kW but not exceeding

50 kW 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8408 90 47 ---- Exceeding 50 kW but not exceeding

100 kW 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8408 90 61 ---- Exceeding 100 kW but not

exceeding 200 kW 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8411 Turbojets, turbopropellers and other gas turbines

  • Turbojets 8411 12 -- Of a thrust exceeding 25 kN 8411 12 80 --- Of a thrust exceeding 132 kN 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %
  • Other gas turbines 8411 82 -- Of a power exceeding 5,000 kW 8411 82 80 --- Of a power exceeding 50,000 kW 4.1 % B3 3.1 % 2.1 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Parts

8411 91 00 -- Of turbojets or turbopropellers 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8411 99 00 -- Other 4.1 % B3 3.1 % 2.1 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8412 Other engines and motors

  • Hydraulic power engines and motors

8412 29 -- Other

--- Other 8412 29 81 ---- Hydraulic fluid power motors 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Pneumatic power engines and motors

8412 31 00 -- Linear acting (cylinders) 4.2 % B3 3.2 % 2.1 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8415 Air-conditioning machines,

comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

8415 10 - Of a kind designed to be fixed to a window, wall, ceiling or floor,

self-contained or "split-system" 8415 10 90 -- Split-system 2.5 % B3 1.9 % 1.3 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Other 8415 81 00 -- Incorporating a refrigerating unit

and a valve for reversal of the

cooling/heat cycle (reversible heat 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

pumps) 8427 Fork-lift trucks; other works trucks

fitted with lifting or handling equipment

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8427 20 - Other self-propelled trucks

-- With a lifting height of 1 m or more 8427 20 19 --- Other 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8431 Parts suitable for use solely or

principally with the machinery of headings 8425 to 8430

8431 20 00 - Of machinery of heading 8427 4.0 % B3 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8456 Machine tools for working any

material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines

8456 30 - Operated by electrodischarge processes

-- Numerically controlled 8456 30 11 --- Wire-cut 3.5 % B3 2.6 % 1.8 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8458 Lathes (including turning centres)

for removing metal - Horizontal lathes 8458 11 -- Numerically controlled 8458 11 20 --- Turning centres 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

--- Automatic lathes 8458 11 41 ---- Single spindle 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8458 11 49 ---- Multi-spindle 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8458 11 80 --- Other 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8482 Ball or roller bearings 8482 10 - Ball bearings

8482 10 10 -- With greatest external diameter not

exceeding 30 mm 8.0 % B7 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8482 10 90 -- Other 8.0 % B7 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8482 20 00 - Tapered roller bearings, including

cone and tapered roller assemblies 8.0 % B7 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8482 30 00 - Spherical roller bearings 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8482 40 00 - Needle roller bearings 8.0 % B7 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8482 50 00 - Other cylindrical roller bearings 8.0 % B7 7.0 % 6.0 % 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8482 80 00 - Other, including combined

ball/roller bearings 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Parts 8482 91 -- Balls, needles and rollers 8482 91 90 --- Other 7.7 % B5 6.4 % 5.1 % 3.9 % 2.6 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8482 99 00 -- Other 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8483 Transmission shafts (including cam

shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

8483 10 - Transmission shafts (including cam shafts and crank shafts) and cranks

-- Cranks and crank shafts 8483 10 21 --- Of cast iron or cast steel 4.0 % B5 3.3 % 2.7 % 2.0 % 1.3 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8483 10 25 --- Of open-die forged steel 4.0 % B5 3.3 % 2.7 % 2.0 % 1.3 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8483 10 29 --- Other 4.0 % B5 3.3 % 2.7 % 2.0 % 1.3 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8483 10 50 -- Articulated shafts 4.0 % B5 3.3 % 2.7 % 2.0 % 1.3 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8483 20 00 - Bearing housings, incorporating

ball or roller bearings 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

85 CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND

REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 8501 Electric motors and generators

(excluding generating sets) - Other DC motors; DC generators 8501 32 00 -- Of an output exceeding 750 W but

not exceeding 75 kW 2.7 % B3 2.0 % 1.4 % 0.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8504 Electrical transformers, static converters (for example, rectifiers) and inductors

  • Other transformers 8504 32 00 -- Having a power handling capacity

exceeding 1 kVA but not exceeding 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

16 kVA

8504 33 00 -- Having a power handling capacity

exceeding 16 kVA but not 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

exceeding 500 kVA

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8506 Primary cells and primary batteries

8506 10 - Manganese dioxide

-- Alkaline 8506 10 11 --- Cylindrical cells 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 10 18 --- Other 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 40 00 - Silver oxide 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 50 - Lithium 8506 50 10 -- Cylindrical cells 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 50 30 -- Button cells 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 50 90 -- Other 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 80 - Other primary cells and primary

batteries 8506 80 80 -- Other 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8506 90 00 - Parts 4.7 % B3 3.5 % 2.4 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8507 Electric accumulators, including

separators therefor, whether or not rectangular (including square)

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8507 20 - Other lead-acid accumulators

8507 20 80 -- Other 3.7 % B7 3.2 % 2.8 % 2.3 % 1.9 % 1.4 % 0.9 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8513 Portable electric lamps designed to

function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

8513 10 00 - Lamps 5.7 % B3 4.3 % 2.9 % 1.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8513 90 00 - Parts 5.7 % B3 4.3 % 2.9 % 1.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8519 Sound recording or sound

reproducing apparatus 8519 20 - Apparatus operated by coins,

banknotes, bank cards, tokens or by other means of payment

-- Other 8519 20 91 --- With laser reading system 9.5 % B5 7.9 % 6.3 % 4.8 % 3.2 % 1.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8527 Reception apparatus for

radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

  • Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles

8527 21 -- Combined with sound recording or reproducing apparatus

--- Other 8527 21 70 ---- With laser reading system 14.0 % B7 12.3 % 10.5 % 8.8 % 7.0 % 5.3 % 3.5 % 1.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

---- Other 8527 21 92 ----- Of the cassette-type with an

analogue and digital reading system 14.0 % B7 12.3 % 10.5 % 8.8 % 7.0 % 5.3 % 3.5 % 1.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8527 21 98 ----- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8528 Monitors and projectors, not

incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

  • Other monitors 8528 59 00 -- Other 14.0 % B10 12.7 % 11.5 % 10.2 % 8.9 % 7.6 % 6.4 % 5.1 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %
  • Projectors 8528 69 -- Other

8528 69 80 --- Other 14.0 % B10 12.7 % 11.5 % 10.2 % 8.9 % 7.6 % 6.4 % 5.1 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8528 72 -- Other, colour 8528 72 10 --- Television projection equipment 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8528 72 20 --- Apparatus incorporating a video

recorder or reproducer 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year --- Other

8528 72 30 ---- With integral tube 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8528 72 40 ---- With a screen of the liquid crystal

display (LCD) technology 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8528 72 60 ---- With a screen of the plasma display

panel (PDP) technology 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8528 72 80 ---- Other 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8537 Boards, panels, consoles, desks,

cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

8537 10 - For a voltage not exceeding

1,000 V

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year -- Other

8537 10 91 --- Programmable memory controllers 2.1 % B5 1.8 % 1.4 % 1.1 % 0.7 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8537 10 98 --- Other 2.1 % B5 1.8 % 1.4 % 1.1 % 0.7 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8540 Thermionic, cold cathode or

photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes, television camera tubes)

  • Cathode ray television picture tubes, including video monitor cathode ray tubes

8540 11 00 -- Colour 14.0 % B5 11.7 % 9.3 % 7.0 % 4.7 % 2.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % XVII SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

86 CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;

MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS 8601 Rail locomotives powered from an

external source of electricity or by electric accumulators

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8601 10 00 - Powered from an external source of

electricity 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

8601 20 00 - Powered by electric accumulators 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8602 Other rail locomotives; locomotive

tenders 8602 10 00 - Diesel-electric locomotives 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8602 90 00 - Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8603 Self-propelled railway or tramway

coaches, vans and trucks, other than those of heading 8604

8603 10 00 - Powered from an external source of

electricity 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

8603 90 00 - Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8604 00 00 Railway or tramway maintenance

or service vehicles, whether or not self-propelled (for example,

workshops, cranes, ballast tampers, 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

trackliners, testing coaches and track inspection vehicles)

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8605 00 00 Railway or tramway passenger

coaches, not self-propelled; luggage vans, post office coaches and other

special purpose railway or tramway 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

coaches, not self-propelled (excluding those of heading 8604)

8606 Railway or tramway goods vans and wagons, not self-propelled

8606 10 00 - Tank wagons and the like 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8606 30 00 - Self-discharging vans and wagons,

other than those of 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

subheading 8606 10

  • Other

8606 91 -- Covered and closed

8606 91 10 --- Specially designed for the transport

of highly radioactive materials 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

(Euratom)

8606 91 80 --- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8606 92 00 -- Open, with non-removable sides of

a height exceeding 60 cm 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

8606 99 00 -- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 Parts of railway or tramway

locomotives or rolling stock - Bogies, bissel-bogies, axles and

wheels, and parts thereof 8607 11 00 -- Driving bogies and bissel-bogies 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 12 00 -- Other bogies and bissel-bogies 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 19 -- Other, including parts

8607 19 10 --- Axles, assembled or not; wheels

and parts thereof 2.7 % B12 2.5 % 2.3 % 2.1 % 1.9 % 1.7 % 1.5 % 1.2 % 1.0 % 0.8 % 0.6 % 0.4 % 0.2 % 0.0 % 0.0 % 0.0 % 0.0 %

8607 19 90 --- Parts of bogies, bissel-bogies and

the like 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Brakes and parts thereof

8607 21 -- Air brakes and parts thereof

8607 21 10 --- Of cast iron or cast steel 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 21 90 --- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 29 00 -- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 30 00 - Hooks and other coupling devices,

buffers, and parts thereof 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Other 8607 91 -- Of locomotives 8607 91 10 --- Axle-boxes and parts thereof 3.7 % B12 3.4 % 3.1 % 2.8 % 2.6 % 2.3 % 2.0 % 1.7 % 1.4 % 1.1 % 0.9 % 0.6 % 0.3 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 91 90 --- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 99 -- Other 8607 99 10 --- Axle-boxes and parts thereof 3.7 % B12 3.4 % 3.1 % 2.8 % 2.6 % 2.3 % 2.0 % 1.7 % 1.4 % 1.1 % 0.9 % 0.6 % 0.3 % 0.0 % 0.0 % 0.0 % 0.0 % 8607 99 80 --- Other 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8608 00 00 Railway or tramway track fixtures

and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment

for railways, tramways, roads, 1.7 % B12 1.6 % 1.4 % 1.3 % 1.2 % 1.0 % 0.9 % 0.8 % 0.7 % 0.5 % 0.4 % 0.3 % 0.1 % 0.0 % 0.0 % 0.0 % 0.0 %

inland waterways, parking facilities, port installations or airfields; parts of the foregoing

87 CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

8701 Tractors (other than tractors of heading 8709)

8701 20 - Road tractors for semi-trailers

8701 20 10 -- New 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % - Other, of an engine power

8701 91 -- Not exceeding 18 kW

8701 91 90 --- Other 7.0 % B12 6.5 % 5.9 % 5.4 % 4.8 % 4.3 % 3.8 % 3.2 % 2.7 % 2.2 % 1.6 % 1.1 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 8701 92 -- Exceeding 18 kW but not exceeding

37 kW 8701 92 90 --- Other 7.0 % B12 6.5 % 5.9 % 5.4 % 4.8 % 4.3 % 3.8 % 3.2 % 2.7 % 2.2 % 1.6 % 1.1 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8701 93 -- Exceeding 37 kW but not exceeding

75 kW 8701 93 90 --- Other 7.0 % B12 6.5 % 5.9 % 5.4 % 4.8 % 4.3 % 3.8 % 3.2 % 2.7 % 2.2 % 1.6 % 1.1 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 8701 94 -- Exceeding 75 kW but not exceeding

130 kW 8701 94 90 --- Other 7.0 % B12 6.5 % 5.9 % 5.4 % 4.8 % 4.3 % 3.8 % 3.2 % 2.7 % 2.2 % 1.6 % 1.1 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 8701 95 -- Exceeding 130 kW 8701 95 90 --- Other 7.0 % B12 6.5 % 5.9 % 5.4 % 4.8 % 4.3 % 3.8 % 3.2 % 2.7 % 2.2 % 1.6 % 1.1 % 0.5 % 0.0 % 0.0 % 0.0 % 0.0 % 8702 Motor vehicles for the transport of

ten or more persons, including the driver

8702 10 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

-- Of a cylinder capacity exceeding 2,500 cm³

8702 10 11 --- New 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 8702 10 19 --- Used 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year -- Of a cylinder capacity not

exceeding 2,500 cm³ 8702 10 99 --- Used 10.0 % B12 9.2 % 8.5 % 7.7 % 6.9 % 6.2 % 5.4 % 4.6 % 3.8 % 3.1 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 8702 20 - With both compression-ignition

internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion

8702 20 10 -- Of a cylinder capacity exceeding

2,500 cm 3 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 %

8702 30 - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion

8702 30 10 -- Of a cylinder capacity exceeding

2,800 cm 3 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 %

8702 30 90 -- Of a cylinder capacity not

exceeding 2,800 cm 3 10.0 % B12 9.2 % 8.5 % 7.7 % 6.9 % 6.2 % 5.4 % 4.6 % 3.8 % 3.1 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 %

8702 40 00 - With only electric motor for

propulsion 10.0 % B12 9.2 % 8.5 % 7.7 % 6.9 % 6.2 % 5.4 % 4.6 % 3.8 % 3.1 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 %

8702 90 - Other

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year -- With spark-ignition internal

combustion piston engine --- Of a cylinder capacity exceeding

2,800 cm³ 8702 90 11 ---- New 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 % 8702 90 19 ---- Used 16.0 % B12 14.8 % 13.5 % 12.3 % 11.1 % 9.8 % 8.6 % 7.4 % 6.2 % 4.9 % 3.7 % 2.5 % 1.2 % 0.0 % 0.0 % 0.0 % 0.0 %

--- Of a cylinder capacity not exceeding 2,800 cm³

8702 90 31 ---- New 10.0 % B12 9.2 % 8.5 % 7.7 % 6.9 % 6.2 % 5.4 % 4.6 % 3.8 % 3.1 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 8702 90 90 -- With other engines 10.0 % B12 9.2 % 8.5 % 7.7 % 6.9 % 6.2 % 5.4 % 4.6 % 3.8 % 3.1 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 Motor cars and other motor vehicles

principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

8703 10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8703 10 11 -- Vehicles specially designed for

travelling on snow, with compression-ignition internal

combustion piston engine (diesel or 5.0 % B7 4.4 % 3.8 % 3.1 % 2.5 % 1.9 % 1.3 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

semi-diesel), or with spark-ignition internal combustion piston engine

8703 10 18 -- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % - Other vehicles, with only

spark-ignition internal combustion reciprocating piston engine

8703 21 -- Of a cylinder capacity not exceeding 1,000 cm³

8703 21 10 --- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 21 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 22 -- Of a cylinder capacity exceeding

1,000 cm³ but not exceeding 1,500 cm³

8703 22 10 --- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 22 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8703 23 -- Of a cylinder capacity exceeding

1,500 cm³ but not exceeding 3,000 cm³

--- New 8703 23 11 ---- Motor caravans 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 23 19 ---- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 23 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 24 -- Of a cylinder capacity exceeding

3,000 cm³ 8703 24 10 --- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 24 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)

8703 31 -- Of a cylinder capacity not exceeding 1,500 cm³

8703 31 10 --- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 31 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8703 32 -- Of a cylinder capacity exceeding

1,500 cm³ but not exceeding 2,500 cm³

--- New 8703 32 11 ---- Motor caravans 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 32 19 ---- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 32 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 33 -- Of a cylinder capacity exceeding

2,500 cm³ --- New

8703 33 11 ---- Motor caravans 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 33 19 ---- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 33 90 --- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8703 40 - Other vehicles, with both

spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

8703 40 10 -- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 40 90 -- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 50 00 - Other vehicles, with both

compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as

motors for propulsion, other than 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

those capable of being charged by plugging to external source of electric power

8703 60 - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8703 60 10 -- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 60 90 -- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 70 00 - Other vehicles, with both

compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % motors for propulsion, capable of being charged by plugging to external source of electric power

8703 80 - Other vehicles, with only electric motor for propulsion

8703 80 10 -- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 80 90 -- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8703 90 00 - Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 Motor vehicles for the transport of

goods

EU/JP/Annex 2-A-2/en 80

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Other, with compression-ignition

internal combustion piston engine (diesel or semi-diesel)

8704 21 -- Of a gross vehicle weight not exceeding 5 tonnes

8704 21 10 --- Specially designed for the transport of highly radioactive materials 3.5 % B7 3.1 % 2.6 % 2.2 % 1.8 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % (Euratom)

--- Other ---- With engines of a cylinder capacity

exceeding 2,500 cm³ 8704 21 31 ----- New 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 21 39 ----- Used 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

---- With engines of a cylinder capacity not exceeding 2,500 cm³

8704 21 91 ----- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 21 99 ----- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 22 -- Of a gross vehicle weight exceeding

5 tonnes but not exceeding 20 tonnes

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8704 22 10 --- Specially designed for the transport

of highly radioactive materials 3.5 % B7 3.1 % 2.6 % 2.2 % 1.8 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(Euratom)

--- Other

8704 22 91 ---- New 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 22 99 ---- Used 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 23 -- Of a gross vehicle weight exceeding

20 tonnes

8704 23 10 --- Specially designed for the transport

of highly radioactive materials 3.5 % B7 3.1 % 2.6 % 2.2 % 1.8 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(Euratom)

--- Other

8704 23 91 ---- New 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 23 99 ---- Used 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Other, with spark-ignition internal

combustion piston engine

8704 31 -- Of a gross vehicle weight not

exceeding 5 tonnes

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8704 31 10 --- Specially designed for the transport

of highly radioactive materials 3.5 % B7 3.1 % 2.6 % 2.2 % 1.8 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(Euratom)

--- Other

---- With engines of a cylinder capacity

exceeding 2,800 cm³

8704 31 31 ----- New 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 31 39 ----- Used 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

---- With engines of a cylinder capacity

not exceeding 2,800 cm³

8704 31 91 ----- New 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 31 99 ----- Used 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8704 32 -- Of a gross vehicle weight exceeding

5 tonnes

8704 32 10 --- Specially designed for the transport

of highly radioactive materials 3.5 % B7 3.1 % 2.6 % 2.2 % 1.8 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(Euratom)

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year --- Other

8704 32 91 ---- New 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 32 99 ---- Used 22.0 % B7 19.3 % 16.5 % 13.8 % 11.0 % 8.3 % 5.5 % 2.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8704 90 00 - Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8706 00 Chassis fitted with engines, for the

motor vehicles of headings 8701 to 8705

  • Chassis for tractors of heading 8701; chassis for motor vehicles of heading 8702, 8703 or 8704, with either a

compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cm³ or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2,800 cm³

8706 00 11 -- For vehicles of heading 8702 or

8704 19.0 % B7 16.6 % 14.3 % 11.9 % 9.5 % 7.1 % 4.8 % 2.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8706 00 19 -- Other 6.0 % B7 5.3 % 4.5 % 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Other

8706 00 91 -- For vehicles of heading 8703 4.5 % B7 3.9 % 3.4 % 2.8 % 2.3 % 1.7 % 1.1 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8706 00 99 -- Other 10.0 % B7 8.8 % 7.5 % 6.3 % 5.0 % 3.8 % 2.5 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8707 Bodies (including cabs), for the

motor vehicles of headings 8701 to 8705

8707 10 - For the vehicles of heading 8703

8707 10 10 -- For industrial assembly purposes 4.5 % B7 3.9 % 3.4 % 2.8 % 2.3 % 1.7 % 1.1 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8707 10 90 -- Other 4.5 % B7 3.9 % 3.4 % 2.8 % 2.3 % 1.7 % 1.1 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8707 90 - Other

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8707 90 10 -- For the industrial assembly of:

Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine

(diesel or semi-diesel) of a cylinder 4.5 % B7 3.9 % 3.4 % 2.8 % 2.3 % 1.7 % 1.1 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

capacity not exceeding 2,500 cm 3 or

with a spark-ignition internal

combustion piston engine of a

cylinder capacity not exceeding

2,800 cm 3 ;

Special purpose motor vehicles of

heading 8705

8707 90 90 -- Other 4.5 % B7 3.9 % 3.4 % 2.8 % 2.3 % 1.7 % 1.1 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8708 Parts and accessories of the motor

vehicles of headings 8701 to 8705

8708 10 - Bumpers and parts thereof

8708 10 90 -- Other 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year - Other parts and accessories of

bodies (including cabs) 8708 21 -- Safety seat belts

8708 21 90 --- Other 4.5 % B5 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8708 70 - Road wheels and parts and

accessories thereof -- Other

8708 70 50 --- Wheels of aluminium; parts and

accessories of wheels, of aluminium 4.5 % B5 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8708 70 99 --- Other 4.5 % B5 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8708 80 - Suspension systems and parts

thereof (including shock-absorbers) -- Other

8708 80 55 --- Anti roll bars; other torsion bars 3.5 % B5 2.9 % 2.3 % 1.8 % 1.2 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % --- Other

8708 80 91 ---- Of closed-die forged steel 4.5 % B5 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8708 80 99 ---- Other 3.5 % B5 2.9 % 2.3 % 1.8 % 1.2 % 0.6 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

  • Other parts and accessories 8708 91 -- Radiators and parts thereof

--- Other 8708 91 35 ---- Radiators 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

---- Parts 8708 91 91 ----- Of closed-die forged steel 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8708 91 99 ----- Other 3.5 % B3 2.6 % 1.8 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8708 92 -- Silencers (mufflers) and exhaust

pipes; parts thereof

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8708 92 20 --- For the industrial assembly of:

Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition

internal combustion piston engine 3.0 % B3 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(diesel or semi-diesel) of a cylinder capacity not exceeding 2,500 cm 3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2,800 cm 3 ; Vehicles of heading 8705

8708 93 -- Clutches and parts thereof

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8708 93 10 --- For the industrial assembly of:

Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition

internal combustion piston engine 3.0 % B3 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(diesel or semi-diesel) of a cylinder capacity not exceeding 2,500 cm 3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2,800 cm 3 ;Vehicles of heading 8705

8708 93 90 --- Other 4.5 % B3 3.4 % 2.3 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8708 95 -- Safety airbags with inflator system;

parts thereof

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8708 95 10 --- For the industrial assembly of:

Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition

internal combustion piston engine 3.0 % B3 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

(diesel or semi-diesel) of a cylinder capacity not exceeding 2,500 cm 3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2,800 cm 3 ; Vehicles of heading 8705

8708 99 -- Other

8708 99 93 ---- Of closed-die forged steel 4.5 % B5 3.8 % 3.0 % 2.3 % 1.5 % 0.8 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8711 Motorcycles (including mopeds)

and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

8711 10 00 - With reciprocating internal combustion piston engine of a

cylinder capacity not exceeding 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

50 cm 3 8711 20 - With reciprocating internal

combustion piston engine of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³

8711 20 10 -- Scooters 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % -- Other, of a cylinder capacity

8711 20 92 --- Exceeding 50 cm 3 but not

exceeding 125 cm 3 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8711 20 98 --- Exceeding 125 cm 3 but not

exceeding 250 cm 3 8.0 % B5 6.7 % 5.3 % 4.0 % 2.7 % 1.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

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As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8711 30 - With reciprocating internal

combustion piston engine of a cylinder capacity exceeding 250 cm³ but not exceeding 500 cm³

8711 30 10 -- Of a cylinder capacity exceeding

250 cm 3 but not exceeding 380 cm 3 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8711 30 90 -- Of a cylinder capacity exceeding

380 cm 3 but not exceeding 500 cm 3 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8711 40 00 - With reciprocating internal combustion piston engine of a

cylinder capacity exceeding 6.0 % B3 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

500 cm 3 but not exceeding 800 cm 3 8711 50 00 - With reciprocating internal

combustion piston engine of a

cylinder capacity exceeding 6.0 % B3 4.5 % 3.0 % 1.5 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

800 cm 3 8711 60 - With electric motor for propulsion

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CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8711 60 10 -- Bicycles, tricycles and

quadricycles, with pedal assistance, with an auxiliary electric motor 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % with a continuous rated power not exceeding 250 watts

8711 60 90 -- Other 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8711 90 00 - Other 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8714 Parts and accessories of vehicles of

headings 8711 to 8713 8714 10 - Of motorcycles (including mopeds) 8714 10 10 -- Brakes and parts thereof 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8714 10 20 -- Gear boxes and parts thereof 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8714 10 30 -- Road wheels and parts and

accessories thereof 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

8714 10 40 -- Silencers (mufflers) and exhaust

pipes; parts thereof 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 94

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 8714 10 50 -- Clutches and parts thereof 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 8714 10 90 -- Other 3.7 % B3 2.8 % 1.9 % 0.9 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % XVIII SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90 CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES

THEREOF 9002 Lenses, prisms, mirrors and other

optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

  • Objective lenses 9002 11 00 -- For cameras, projectors or

photographic enlargers or reducers 6.7 % B3 5.0 % 3.4 % 1.7 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

9011 Compound optical microscopes, including those for

photomicrography, cinephotomicrography or microprojection

EU/JP/Annex 2-A-2/en 95

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 9011 20 - Other microscopes, for

photomicrography, cinephotomicrography or microprojection

9011 20 90 -- Other 6.7 % B5 5.6 % 4.5 % 3.4 % 2.2 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 9029 Revolution counters, production

counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

9029 10 00 - Revolution counters, production counters, taximeters, milometers, 1.9 % B5 1.6 % 1.3 % 1.0 % 0.6 % 0.3 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % pedometers and the like

9029 20 - Speed indicators and tachometers; stroboscopes

-- Speed indicators and tachometers 9029 20 31 --- Speed indicators for vehicles 2.6 % B5 2.2 % 1.7 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 9029 20 38 --- Other 2.6 % B5 2.2 % 1.7 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 96

As

CN 2017 Description Base rate Category Note 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year 9th year 10th 11th 12th 13th 14th 15th from year year year year year year 16th

year 9029 20 90 -- Stroboscopes 2.6 % B5 2.2 % 1.7 % 1.3 % 0.9 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 9029 90 00 - Parts and accessories 2.2 % B5 1.8 % 1.5 % 1.1 % 0.7 % 0.4 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % XX SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES

96 CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES

9607 Slide fasteners and parts thereof

9607 20 - Parts

9607 20 10 -- Of base metal, including narrow strips mounted with chain scoops of 6.7 % B5 5.6 % 4.5 % 3.4 % 2.2 % 1.1 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % base metal

9620 00 Monopods, bipods, tripods and similar articles

9620 00 91 -- Of plastics or of aluminium 6.0 % B5 5.0 % 4.0 % 3.0 % 2.0 % 1.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %

EU/JP/Annex 2-A-2/en 97

PART 3

Tariff elimination and reduction - Japan

SECTION A

Notes for the Schedule of Japan

  • 1. 
    For the purposes of Article 2.8, the following categories indicated in Column "Category" in the Schedule of Japan in Section D apply:

    (a) in addition to customs duties on originating goods classified under the tariff lines which

    are not listed in the Schedule of Japan, customs duties on originating goods classified

    under the tariff lines indicated with "A" shall be eliminated entirely, and these goods

    shall be duty-free as from the date of entry into force of this Agreement;

    (b) customs duties on originating goods classified under the tariff lines indicated with "B3"

    shall be eliminated in four equal annual instalments, and these goods shall be duty-free

    as from 1 April of the fourth year;

EU/JP/Annex 2-A-3/en 1

(c) customs duties on originating goods classified under the tariff lines indicated with "B5"

shall be eliminated in six equal annual instalments, and these goods shall be duty-free as

from 1 April of the sixth year;

(d) customs duties on originating goods classified under the tariff lines indicated with

"B5*" shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base rate on the date of

entry into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

five equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the sixth year;

(e) customs duties on originating goods classified under the tariff lines indicated with

"B5**" shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate on the date of

entry into force of this Agreement; and

EU/JP/Annex 2-A-3/en 2

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

five equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the sixth year;

(f) customs duties on originating goods classified under the tariff lines indicated with

"B5***" shall remain at the base rate until 31 March of the fifth year, and these goods shall be duty-free as from 1 April of the sixth year;

(g) customs duties on originating goods classified under the tariff lines indicated with

"B5****" shall be eliminated as follows:

(i) the customs duties shall be reduced to 25 per cent ad valorem and 40 yen per

kilogramme on the date of entry into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

five equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the sixth year;

EU/JP/Annex 2-A-3/en 3

(h) customs duties on originating goods classified under the tariff lines indicated with

"B5*****" shall be eliminated as follows:

(i) the customs duties shall be reduced to 35 per cent ad valorem and 40 yen per

kilogramme on the date of entry into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

five equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the sixth year;

(i) customs duties on originating goods classified under the tariff lines indicated with "B7" shall be eliminated in eight equal annual instalments, and these goods shall be duty-free as from 1 April of the eighth year;

(j) customs duties on originating goods classified under the tariff lines indicated with

"B7*" shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate on the date of

entry into force of this Agreement; and

EU/JP/Annex 2-A-3/en 4

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

seven equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the eighth year;

(k) customs duties on originating goods classified under the tariff lines indicated with

"B7**" shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base rate on the date of

entry into force of this Agreement;

(ii) the customs duties shall remain at the level set out in subparagraph (i) until 31

March of the third year; and

(iii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

five equal annual instalments beginning on 1 April of the fourth year, and these

goods shall be duty-free as from 1 April of the eighth year;

(l) customs duties on originating goods classified under the tariff lines indicated with "B8" shall be eliminated in nine equal annual instalments, and these goods shall be duty-free as from 1 April of the ninth year;

EU/JP/Annex 2-A-3/en 5

(m) customs duties on originating goods classified under the tariff lines indicated with

"B9*" shall be eliminated as follows:

(i) the customs duties shall be reduced to 2.2 per cent ad valorem on the date of entry

into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

nine equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the 10th year;

(n) customs duties on originating goods classified under the tariff lines indicated with

"B10" shall be eliminated in 11 equal annual instalments, and these goods shall be dutyfree as from 1 April of the 11th year;

(o) customs duties on originating goods classified under the tariff lines indicated with

"B10*" shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate on the date of

entry into force of this Agreement; and

EU/JP/Annex 2-A-3/en 6

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

10 equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the 11th year;

(p) customs duties on originating goods classified under the tariff lines indicated with

"B10**" shall be:

(i) from the date of entry into force of this Agreement until 31 March of the 10th

year, the difference between:

(A) the sum of:

  • (1) 
    the value per kilogramme obtained by multiplying the value of the

customs duty per kilogramme by a Coefficient which shall be the

difference between 100 per cent plus the rate set out in Column 3 of

the table below and the value obtained by dividing the value per

kilogramme set out in Column 2 of the table below by 897.59 yen per

kilogramme; and

  • (2) 
    the value per kilogramme set out in Column 2 of the table below; and

    EU/JP/Annex 2-A-3/en 7

    1 2 3

    Year Value per kilogramme Rate (yen) (%)

1 307.87 4.3 2 269.50 3.7 3 231.13 3.2 4 192.75 2.7 5 154.38 2.2 6 128.65 1.8 7 102.91 1.4 8 77.19 1.1 9 51.46 0.7 10 25.72 0.3

(B) the value for customs duty per kilogramme; and

(ii) zero, as from 1 April of the 11th year;

EU/JP/Annex 2-A-3/en 8

(q) customs duties on originating goods classified under the tariff lines indicated with

"B10***" shall be eliminated as follows:

(i) the customs duties shall be reduced to 4.3 per cent ad valorem on the date of entry

into force of this Agreement;

(ii) the customs duties shall be reduced to 2.2 per cent ad valorem from the level set

out in subparagraph (i) in four equal annual instalments beginning on 1 April of

the second year; and

(iii) the customs duties shall be eliminated from the level set out in subparagraph (ii)

in six equal annual instalments beginning on 1 April of the sixth year, and these

goods shall be duty-free as from 1 April of the 11th year;

(r) customs duties on originating goods classified under the tariff lines indicated with

"B10****" shall be eliminated as follows:

(i) the customs duties shall be reduced by 25 per cent of the base rate on the date of

entry into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

10 equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the 11th year;

EU/JP/Annex 2-A-3/en 9

(s) customs duties on originating goods classified under the tariff lines indicated with

"B12" shall be eliminated in 13 equal annual instalments, and these goods shall be dutyfree

as from 1 April of the 13th year;

(t) customs duties on originating goods classified under the tariff lines indicated with

"B12*" shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate on the date of

entry into force of this Agreement; and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

12 equal annual instalments beginning on 1 April of the second year, and these

goods shall be duty-free as from 1 April of the 13th year;

(u) customs duties on originating goods classified under the tariff lines indicated with

"B12**" shall be eliminated as follows:

(i) the customs duties shall be reduced by 20 per cent of the base rate on the date of

entry into force of this Agreement;

EU/JP/Annex 2-A-3/en 10

(ii) the customs duties shall remain at the level set out in subparagraph (i) until

31 March of the sixth year; and

(iii) the customs duties shall be eliminated from the level set out in subparagraph (ii)

in seven equal annual instalments beginning on 1 April of the seventh year, and

these goods shall be duty-free as from 1 April of the 13th year;

(v) customs duties on originating goods classified under the tariff lines indicated with

"B12***" shall be eliminated as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate on the date of

entry into force of this Agreement;

(ii) the customs duties shall remain at the level set out in subparagraph (i) until 31

March of the sixth year;

(iii) the customs duties shall be reduced by 25 per cent of the base rate from the level

set out in subparagraph (ii) on 1 April of the seventh year;

EU/JP/Annex 2-A-3/en 11

(iv) the customs duties shall remain at the level set out in subparagraph (iii) until 31

March of the 12th year; and

(v) the customs duties shall be eliminated, and these goods shall be duty-free as from

1 April of the 13th year;

(w) customs duties on originating goods classified under the tariff lines indicated with

"B13" shall be eliminated in 14 equal annual instalments, and these goods shall be dutyfree as from 1 April of the 14th year;

(x) customs duties on originating goods classified under the tariff lines indicated with

"B15" shall be eliminated in 16 equal annual instalments, and these goods shall be dutyfree as from 1 April of the 16th year;

EU/JP/Annex 2-A-3/en 12

(y) customs duties on originating goods classified under the tariff lines indicated with

"B15*" shall be:

(i) from the date of entry into force of this Agreement until 31 March of the 15th

year, the lesser of:

(A) the difference between the value for customs duty per each and the value per

each obtained by multiplying 20,400.55 yen per each by 100 per cent plus

the rate set out in Column 3 of the table below; and

EU/JP/Annex 2-A-3/en 13

(B) the value per each set out in Column 2 of the table below; and

1 2 3

Year Value per each Rate (yen) (%)

1 18,288.75 7.9 2 17,069.50 7.4 3 15,850.25 6.9 4 14,631.00 6.3 5 13,411.75 5.8 6 12,192.50 5.3 7 10,973.25 4.7 8 9,754.00 4.2 9 8,534.75 3.7 10 7,315.50 3.1 11 6,096.25 2.6 12 4,877.00 2.1 13 3,657.75 1.5 14 2,438.50 1.0 15 1,219.25 0.5

(ii) zero, as from 1 April of the 16th year;

EU/JP/Annex 2-A-3/en 14

(z) customs duties on originating goods classified under the tariff lines indicated with

"B20*" shall be eliminated as follows:

(i) the customs duties shall be reduced by 80 per cent of the base rate in 11 equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall be eliminated from the level set out in subparagraph (i) in

10 equal annual instalments beginning on 1 April of the 12th year, and these

goods shall be duty-free as from 1 April of the 21st year;

(aa) customs duties on originating goods classified under the tariff lines indicated with "R1" shall be reduced as follows:

(i) the customs duties shall be reduced to 27.5 per cent ad valorem on the date of

entry into force of this Agreement;

(ii) the customs duties shall be reduced to 20 per cent ad valorem from the level set

out in subparagraph (i) in nine equal annual instalments beginning on 1 April of

the second year;

EU/JP/Annex 2-A-3/en 15

(iii) the customs duties shall be reduced to 9 per cent ad valorem from the level set out

in subparagraph (ii) in six equal annual instalments beginning on 1 April of the

11th year; and

(iv) the customs duties shall remain at 9 per cent ad valorem from the 16th year;

(bb) customs duties on originating goods classified under the tariff lines indicated with "R2" shall be the lesser of:

(i) the difference between the value for customs duty per kilogramme and the value

per kilogramme obtained by multiplying 393 yen per kilogramme by 100 per cent

plus the rate set out in Column 3 of the table below; and

EU/JP/Annex 2-A-3/en 16

(ii) the value per kilogramme set out in Column 2 of the table below:

1 2 3

Year Value per kilogramme Rate (yen) (%)

1 93.75 2.2 2 93.75 1.9 3 93.75 1.7 4 93.75 1.4 5 52.50 1.2 6 49.50 0.9 7 46.50 0.7 8 43.50 0.4 9 40.50 0.2 10 and

thereafter 37.50 0

(cc) customs duties on originating goods classified under the tariff lines indicated with "R3" shall be the lesser of:

(i) the difference between the value for customs duty per kilogramme and the value

per kilogramme obtained by multiplying 524 yen per kilogramme by 100 per cent

plus the rate set out in Column 3 of the table below; and

EU/JP/Annex 2-A-3/en 17

(ii) the value per kilogramme set out in Column 2 of the table below:

1 2 3

Year Value per kilogramme Rate (yen) (%)

1 125 2.2 2 125 1.9 3 125 1.7 4 125 1.4 5 70 1.2 6 66 0.9 7 62 0.7 8 58 0.4 9 54 0.2 10 and 50 0 thereafter

(dd) customs duties on originating goods classified under the tariff lines indicated with "R4" shall be reduced as follows:

(i) the customs duties shall be reduced to 39 per cent ad valorem on the date of entry

into force of this Agreement;

EU/JP/Annex 2-A-3/en 18

(ii) the customs duties shall be reduced to 20 per cent ad valorem from the level set

out in subparagraph (i) in nine equal annual instalments beginning on 1 April of

the second year;

(iii) the customs duties shall be reduced to 9 per cent ad valorem from the level set out

in subparagraph (ii) in six equal annual instalments beginning on 1 April of the

11th year; and

(iv) the customs duties shall remain at 9 per cent ad valorem from the 16th year;

(ee) customs duties on originating goods classified under the tariff lines indicated with "R5" shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate in 11 equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

11th year;

EU/JP/Annex 2-A-3/en 19

(ff) customs duties on originating goods classified under the tariff lines indicated with "R6"

shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(gg) customs duties on originating goods classified under the tariff lines indicated with "R7" shall be reduced by 5 per cent of the base rate on the date of entry into force of this

Agreement and shall remain at that level thereafter;

(hh) customs duties on originating goods classified under the tariff lines indicated with "R8" shall be reduced as follows:

(i) the customs duties shall be reduced by 25 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

EU/JP/Annex 2-A-3/en 20

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(ii) customs duties on originating goods classified under the tariff lines indicated with "R9" shall be reduced as follows:

(i) the customs duties shall be reduced to 5 per cent of the base rate as set out in the

table below in six equal annual instalments beginning on the date of entry into

force of this Agreement; and

Customs duties other than the

Year levy Levy

(yen/kg) (yen/kg)

1 77.43 255.87 2 62.87 207.73 3 48.30 159.60 4 33.73 111.47 5 19.17 63.33 6 4.60 15.20

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

EU/JP/Annex 2-A-3/en 21

(jj) customs duties on originating goods classified under the tariff lines indicated with

"R10" shall be reduced as follows:

(i) the customs duties shall be reduced to 5 per cent of the base rate as set out in the

table below in six equal annual instalments beginning on the date of entry into

force of this Agreement; and

Customs duties other than the

Year levy Levy

(yen/kg) (yen/kg)

1 83.33 274.38 2 67.65 222.77 3 51.98 171.15 4 36.30 119.53 5 20.62 67.92 6 4.95 16.30

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

EU/JP/Annex 2-A-3/en 22

(kk) customs duties on originating goods classified under the tariff lines indicated with

"R11" shall be reduced as follows:

(i) the customs duties shall be reduced to 35 per cent ad valorem and 40 yen per

kilogramme on the date of entry into force of this Agreement;

(ii) the customs duties shall be reduced by 70 per cent of the level set out in

subparagraph (i) in 10 equal annual instalments beginning on 1 April of the

second year; and

(iii) the customs duties shall remain at the level set out in subparagraph (ii) from the

11th year;

(ll) customs duties on originating goods classified under the tariff lines indicated with

"R12" shall be reduced as follows:

(i) the customs duties shall be reduced to 25 per cent ad valorem and 40 yen per

kilogramme on the date of entry into force of this Agreement;

EU/JP/Annex 2-A-3/en 23

(ii) the customs duties shall be reduced by 70 per cent of the level set out in

subparagraph (i) in 10 equal annual instalments beginning on 1 April of the

second year; and

(iii) the customs duties shall remain at the level set out in subparagraph (ii) from the

11th year;

(mm) customs duties on originating goods classified under the tariff lines indicated with

"R13" shall be reduced by 15 per cent of the base rate on the date of entry into force of this Agreement and shall remain at that level thereafter;

(nn) customs duties on originating goods classified under the tariff lines indicated with

"R14" shall be reduced by 25 per cent of the base rate on the date of entry into force of this Agreement and shall remain at that level thereafter;

EU/JP/Annex 2-A-3/en 24

(oo) customs duties on originating goods classified under the tariff lines indicated with

"R15" shall be reduced as follows:

(i) the customs duties shall be reduced by 15 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(pp) customs duties on originating goods classified under the tariff lines indicated with

"R16" shall be reduced as follows:

(i) the customs duties shall be reduced by 50 per cent of the base rate in four equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

fourth year;

EU/JP/Annex 2-A-3/en 25

(qq) customs duties on originating goods classified under the tariff lines indicated with

"R17" shall be reduced as follows:

(i) the customs duties shall be reduced by 75 per cent of the base rate in 11 equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

11th year;

(rr) customs duties on originating goods classified under the tariff lines indicated with

"R18" shall be reduced as follows:

(i) the customs duties shall be reduced by 10 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

EU/JP/Annex 2-A-3/en 26

(ss) customs duties on originating goods classified under the tariff lines indicated with

"R19" shall be reduced as follows:

(i) the customs duties shall be reduced by 75 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(tt) customs duties on originating goods classified under the tariff lines indicated with

"R20" shall be reduced as follows:

(i) the customs duties shall be reduced by 60 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

EU/JP/Annex 2-A-3/en 27

(uu) customs duties on originating goods classified under the tariff lines indicated with

"R21" shall be reduced as follows:

(i) the customs duties shall be reduced by 63 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(vv) customs duties on originating goods classified under the tariff lines indicated with

"R22" shall be reduced as follows:

(i) the customs duties shall be reduced by 66.6 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

EU/JP/Annex 2-A-3/en 28

(ww) customs duties on originating goods classified under the tariff lines indicated with

"R23" shall be reduced as follows:

(i) the customs duties shall be reduced by 67 per cent of the base rate in six equal

annual instalments beginning on the date of entry into force of this Agreement;

and

(ii) the customs duties shall remain at the level set out in subparagraph (i) from the

sixth year;

(xx) customs duties on originating goods classified under the tariff lines indicated with

"TRQ" shall be governed by the terms of tariff rate quota applicable to that tariff line, as set out in Section B;

(yy) customs duties on originating goods classified under the tariff lines indicated with "Xb" shall be excluded from any commitment of tariff elimination or reduction, and remain at the base rate;

(zz) originating goods classified under the tariff lines indicated with "Xq1", for which tariff rate quotas are set out in Japan's Schedule to the WTO Agreement, shall be excluded from any tariff commitment under this Agreement;

EU/JP/Annex 2-A-3/en 29

(aaa) originating goods classified under the tariff lines indicated with "Xq2", for which tariff

rate quotas are set out by relevant cabinet orders of Japan, shall be excluded from any

tariff commitment under this Agreement; and

(bbb) originating goods classified under the tariff lines indicated with "X" shall be excluded

from any tariff commitment referred to in paragraph 1 of Part 1 and subparagraphs (a)

to (yy).

  • 2. 
    Originating goods classified under the tariff lines indicated with "SG-n" in Column "Note" in the Schedule of Japan shall be subject to the provisions of Section C.
  • 3. 
    The treatment of originating goods classified under the tariff lines indicated with "S" in

    Column "Note" in the Schedule of Japan shall be subject to review pursuant to paragraphs 3 and 4 of Article 2.8.

  • 4. 
    Paragraph 6 of Part 1 shall not be applied to the case of customs duties on originating goods classified under the tariff lines 210610.219 and 210690.283.

    EU/JP/Annex 2-A-3/en 30

    SECTION B

    Tariff rate quotas of Japan

  • 1. 
    General provisions

    (a) For the purposes of subparagraph 1(xx) of Section A, customs duties on originating

    goods classified under the tariff lines indicated with "TRQ-n" in Column "Note" in the

    Schedule of Japan shall be governed by the terms of the tariff rate quota (TRQ) for that

    specific tariff line, as set out in this Section, beginning on the date of entry into force of

    this Agreement.

    (b) For the purposes of implementing the TRQ set out in this Section, where the first year is

    less than 12 months, the aggregate quota quantity for the first year set out in each TRQ

    shall be reduced to a part of the aggregate quota quantity that is proportional to the

    number of complete months remaining in the first year. For the purposes of this

    subparagraph, any fraction of less than 1.0 shall be rounded to the nearest whole number

    (in the case of 0.5, the fraction shall be rounded to 1.0), provided that the unit specified

    in relevant provisions in this Section shall apply.

    EU/JP/Annex 2-A-3/en 31

    (c) In this Section, the descriptions of product or products in the title of each TRQ are not

    necessarily exhaustive. These descriptions are included solely to assist users in

    understanding this Section and shall not alter or supersede the coverage for each TRQ

    established by reference to the relevant tariff lines.

  • 2. 
    TRQ-1: Wheat products

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraph (d), is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 100 2 120 3 140 4 160 5 180 6 200 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 200 metric tonnes.

EU/JP/Annex 2-A-3/en 32

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 190410.221, 190420.221, 190430.010, 190490.210 and 210690.214.

(d) TRQ-1 shall be established outside the tariff rate quota set out in Japan's Schedule to the

WTO Agreement and shall be administered by the Ministry of Agriculture, Forestry and Fisheries of Japan (hereinafter referred to in this Section as "MAFF"), or its successor, as a State Trading Enterprise using a simultaneous buy-sell (hereinafter referred to in this Section as "SBS") mechanism. Japan may collect the import mark-up for goods imported under the TRQ-1. The amount of the import mark-up shall not exceed the amount permitted for the goods under Japan's Schedule to the WTO Agreement.

EU/JP/Annex 2-A-3/en 33

  • 3. 
    TRQ-2: Mixes and doughs and cake mixes

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free

    is set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 10,400 2 11,160 3 11,920 4 12,680 5 13,440 6 14,200 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 14,200 metric tonnes.

    (b) The rate of customs duty on originating goods of the European Union classified under

    the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

    quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

    this Agreement.

    EU/JP/Annex 2-A-3/en 34

    (c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff

    lines 190120.222, 190120.232, 190120.235 and 190120.243.

    (d) TRQ-2 shall be administered by Japan, in a non-discriminatory manner, through a firstcome,

    first-served import licensing procedure pursuant to which a certificate of tariff

    rate quota shall be issued by Japan.

  • 4. 
    TRQ-3: Food preparations made primarily of wheat

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free

    is set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 2,000 2 2,200 3 2,400 4 2,600 5 2,800 6 3,000 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 3,000 metric tonnes.

EU/JP/Annex 2-A-3/en 35

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 190190.242, 190190.247, 190190.252 and 190190.267.

(d) TRQ-3 shall be administered by Japan, in a non-discriminatory manner, through a firstcome, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 36

  • 5. 
    TRQ-4: Wheat flour, pellets, rolled and food preparations

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraph (d), is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 3,700 2 3,800 3 3,900 4 4,000 5 4,100 6 4,200 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 4,200 metric tonnes.

    (b) The rate of customs duty on originating goods of the European Union classified under

    the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

    quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

    this Agreement.

    EU/JP/Annex 2-A-3/en 37

    (c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff

    lines 110100.011, 110100.091, 110290.210, 110311.010, 110319.210, 110320.110,

    110320.510, 110419.111, 110419.121, 110429.111, 110429.121, 110811.010,

    190120.131, 190120.151, 190190.151 and 190190.171.

    (d) TRQ-4 shall be established outside the tariff rate quota set out in Japan's Schedule to the

    WTO Agreement and shall be administered by MAFF, or its successor, as a State

    Trading Enterprise using a SBS mechanism. Japan may collect the import mark-up for

    goods imported under the TRQ-4. The amount of the import mark-up shall not exceed

    the amount permitted for the goods under Japan's Schedule to the WTO Agreement.

  • 6. 
    TRQ-5: Wheat

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraphs (e) and

    (f), and the maximum import mark-up to set the minimum selling price for each year for

    those goods are set out in the table below:

    EU/JP/Annex 2-A-3/en 38

    Year Aggregate quota quantity

    Maximum import mark-up to set the

    (metric tonnes) minimum selling price (yen/kg)

    1 200 16.2 2 212 15.3 3 223 14.5 4 235 13.6 5 247 12.8 6 258 11.9 7 270 11.1 8 270 10.2 9 270 9.4 For the 10th year and for each subsequent year, the aggregate quota quantity shall remain at 270 metric tonnes. For the 10th year and for each subsequent year, the maximum import mark-up to set the minimum selling price shall remain at 9.4 yen per kilogramme for the originating goods.

(b) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota quantity set out in subparagraph (a) shall be excluded from any tariff commitment under this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 100111.010, 100119.010, 100191.011, 100191.019, 100199.011, 100199.019 and

100860.210.

EU/JP/Annex 2-A-3/en 39

(d) TRQ-5 shall be established outside the tariff rate quota set out in Japan's Schedule to the

WTO Agreement and shall be administered by MAFF, or its successor, as a State

Trading Enterprise using a SBS mechanism.

(e) For the purposes of TRQ-5, "maximum import mark-up to set the minimum selling price" means the maximum amount that MAFF, or its successor, may add to the amount paid for goods when it sets the minimum selling price at or above which MAFF, or its successor, shall not reject a bid in an SBS tender unless the tender amount in the SBS tender is fully subscribed through higher bids.

(f) The difference between the amount paid by the purchaser in an SBS transaction for goods and the amount paid by MAFF, or its successor, for the goods shall be retained by MAFF, or its successor, as the import mark-up for the goods, which can be more than the maximum import mark-up to set the minimum selling price but shall not exceed the amount permitted for the goods under Japan's Schedule to the WTO

Agreement.

EU/JP/Annex 2-A-3/en 40

  • 7. 
    TRQ-6: Udon

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff line set out in subparagraph (c) that shall be duty-free is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 10 For the second year and for each subsequent year, the aggregate quota quantity shall remain at 10 metric tonnes.

    (b) The rate of customs duty on originating goods of the European Union classified under

    the tariff line set out in subparagraph (c) imported in excess of the aggregate quota

    quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

    this Agreement.

    (c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff

    line 190219.092.

    (d) TRQ-6 shall be administered by Japan, in a non-discriminatory manner, through a firstcome,

    first-served import licensing procedure pursuant to which a certificate of tariff

    rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 41

  • 8. 
    TRQ-7: Barley flour, groats and pellets

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraph (d), is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 100 2 120 3 140 4 160 5 180 6 200 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 200 metric tonnes.

    (b) The rate of customs duty on originating goods of the European Union classified under

    the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

    quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

    this Agreement.

    (c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff

    lines 110290.110, 110319.110, 110320.410, 110419.410, 110429.410 and 190410.231.

    EU/JP/Annex 2-A-3/en 42

    (d) TRQ-7 shall be established outside the tariff rate quota set out in Japan's Schedule to the

    WTO Agreement and shall be administered by MAFF, or its successor, as a State

    Trading Enterprise using a SBS mechanism. Japan may collect the import mark-up for

    goods imported under the TRQ-7. The amount of the import mark-up shall not exceed

    the amount permitted for the goods under Japan's Schedule to the WTO Agreement.

  • 9. 
    TRQ-8: Food preparations of barley

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraph (d), is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 100 2 120 3 140 4 160 5 180 6 200 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 200 metric tonnes.

EU/JP/Annex 2-A-3/en 43

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 190120.141, 190190.161, 190420.231, 190490.310 and 210690.216.

(d) TRQ-8 shall be established outside the tariff rate quota set out in Japan's Schedule to the

WTO Agreement and shall be administered by MAFF, or its successor, as a State Trading Enterprise using a SBS mechanism. Japan may collect the import mark-up for goods imported under the TRQ-8. The amount of the import mark-up shall not exceed the amount permitted for the goods under Japan's Schedule to the WTO Agreement.

EU/JP/Annex 2-A-3/en 44

  • 10. 
    TRQ-9: Barley

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free,

    subject to an import mark-up applied by Japan as provided for in subparagraphs (e) and

    (f), and the maximum import mark-up to set the minimum selling price for each year for

    those goods are set out in the table below:

    Year Aggregate quota quantity

    Maximum import mark-up to set the

    (metric tonnes) minimum selling price (yen/kg)

    1 30 7.6 2 30 7.2 3 30 6.8 4 30 6.4 5 30 6.0 6 30 5.6 7 30 5.2 8 30 4.8 9 30 4.4 For the 10th year and for each subsequent year, the aggregate quota quantity shall remain at 30 metric tonnes. For the 10th year and for each subsequent year, the maximum import mark-up to set the minimum selling price shall remain at 4.4 yen per kilogramme.

EU/JP/Annex 2-A-3/en 45

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 100310.010 and 100390.019.

(d) TRQ-9 shall be established outside the tariff rate quota set out in Japan's Schedule to the

WTO Agreement and shall be administered by MAFF, or its successor, as a State Trading Enterprise using a SBS mechanism. A longer shipping period based on a trading contract between an importer and a producer shall be allowed.

EU/JP/Annex 2-A-3/en 46

(e) For the purposes of TRQ-9, "maximum import mark-up to set the minimum selling

price" means the maximum amount that MAFF, or its successor, may add to the amount

paid for goods when it sets the minimum selling price at or above which MAFF, or its

successor, shall not reject a bid in an SBS tender unless the tender amount in the SBS

tender is fully subscribed through higher bids.

(f) The difference between the amount paid by the purchaser in an SBS transaction for goods and the amount paid by MAFF, or its successor, for the goods shall be retained by MAFF, or its successor, as the import mark-up for the goods, which can be more than the maximum import mark-up to set the minimum selling price but shall not exceed the amount permitted for the goods under Japan's Schedule to the WTO

Agreement.

EU/JP/Annex 2-A-3/en 47

  • 11. 
    TRQ-10: Malt

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free

    is set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 185,700 For the second year and for each subsequent year, the aggregate quota quantity shall remain at 185,700 metric tonnes.

    (b) The rate of customs duty on originating goods of the European Union classified under

    the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

    quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

    this Agreement.

    (c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff

    lines 110710.029 and 110720.020.

    EU/JP/Annex 2-A-3/en 48

    (d) TRQ-10 shall be administered by Japan, in a non-discriminatory manner, through a

    first-come, first-served import licensing procedure pursuant to which a certificate of

    tariff rate quota shall be issued by Japan.

  • 12. 
    TRQ-11: Coffee, tea mixes, food preparations and doughs

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (c) that shall be duty-free

    is set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 1,270 2 1,321 3 1,372 4 1,423 5 1,474 6 1,525 7 1,576 8 1,627 9 1,678 10 1,729 11 1,780 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 1,780 metric tonnes.

EU/JP/Annex 2-A-3/en 49

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 170290.219, 190120.239, 190190.217, 190190.248, 190190.253, 210112.110,

210112.246, 210120.246, 210690.251, 210690.271, 210690.272 and 210690.281.

(d) TRQ-11 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 50

  • 13. 
    TRQ-12: Food preparations

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff line set out in subparagraph (c) that shall be duty-free is

    set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 150.0 2 157.5 3 165.0 4 172.5 5 180.0 6 187.5 7 195.0 8 202.5 9 210.0 10 217.5 11 225.0 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 225 metric tonnes.

EU/JP/Annex 2-A-3/en 51

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff line set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff line 210690.590.

(d) TRQ-12 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 52

  • 14. 
    TRQ-13: Glucose and fructose

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (d) is set out in the table

    below:

    Year Aggregate quota quantity (metric tonnes)

    1 1,780 2 2,136 3 2,492 4 2,848 5 3,204 6 3,560 7 3,916 8 4,272 9 4,628 10 4,984 11 5,340 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 5,340 metric tonnes.

EU/JP/Annex 2-A-3/en 53

(b) (i) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines set out in subparagraph (d)(i) shall be duty-free.

(ii) The in-quota rate of customs duty other than the levy on originating goods of the

European Union classified under the tariff lines set out in subparagraph (d)(ii)

shall be 21.5 yen per each kilogramme of the sugar portion of those originating

goods, on which Japan may charge a levy. The rate of that levy shall be no greater

than that of a levy applicable at the time of importation on originating goods

classified under the tariff line 170199.200. The sugar portion of those originating

goods of the European Union classified under the tariff lines set out in

subparagraph (d)(ii) shall be determined by the weight of sucrose (dry matter

basis), contained in those originating goods.

(c) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (d) imported in excess of the aggregate quota quantity set out in subparagraph (a) shall be excluded from any tariff commitment under this Agreement.

EU/JP/Annex 2-A-3/en 54

(d) (i) Subparagraphs (a), (b)(i) and (c) shall apply to the originating goods classified

under the tariff lines 170230.221, 170230.229, 170240.220, 170260.220 and

170290.529.

(ii) Subparagraphs (a), (b)(ii) and (c) shall apply to the originating goods classified

under the tariff lines 170230.210, 170240.210 and 170260.210.

(e) TRQ-13 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 55

  • 15. 
    TRQ-14: Food preparations

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff line set out in subparagraph (c) and the in-quota rate of

    customs duty for each year are set out in the table below:

    Year Aggregate quota quantity In-quota rate of customs duty (metric tonnes) (%)

    1 3,500 14.0 2 3,850 14.0 3 4,200 14.0 4 4,550 14.0 5 4,900 14.0 6 5,250 14.0 7 5,600 14.0 8 5,950 14.0 9 6,300 14.0 10 6,650 14.0 11 7,000 14.0 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 7,000 metric tonnes. For the 12th year and for each subsequent year, the in-quota rate of customs duty shall remain at 14.0%.

EU/JP/Annex 2-A-3/en 56

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff line set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff line 190190.211.

(d) TRQ-14 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 57

  • 16. 
    TRQ-15: Food preparations containing more than 50 per cent of sucrose, and cocoa powder

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (d) is set out in the table

    below:

    Year Aggregate quota quantity (metric tonnes)

    1 100 2 103 3 106 4 109 5 112 6 115 7 118 8 121 9 124 10 127 11 130 For the 12th year and each subsequent year, the aggregate quota quantity shall remain at 130 metric tonnes.

EU/JP/Annex 2-A-3/en 58

(b) (i) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 170113.000, 170114.190, 200540.190,

200551.190, 200599.119, 210690.282 and 210690.510 shall be duty-free.

(ii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 190190.219 and 210690.284 shall be reduced as

follows:

Year In-quota rate of customs duty (%)

1 28.7 2 27.6 3 26.5 4 25.4 5 24.3 6 23.3 7 22.2 8 21.1 9 20.0 10 18.9 11 17.9 For the 12th year and for each subsequent year, the in-quota rate of customs duty shall remain at 17.9%.

EU/JP/Annex 2-A-3/en 59

(iii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff line 180610.100 shall be reduced as follows:

Year In-quota rate of customs duty (%)

1 28.4 2 27.0 3 25.7 4 24.3 5 23.0 6 21.6 7 20.3 8 18.9 9 17.6 10 16.2 11 14.9 For the 12th year and for each subsequent year, the in-quota rate of customs duty shall remain at 14.9%.

(c) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (d) imported in excess of the aggregate quota quantity set out in subparagraph (a) shall be excluded from any tariff commitment under this Agreement.

EU/JP/Annex 2-A-3/en 60

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified under the tariff

lines 170113.000, 170114.190, 180610.100, 190190.219, 200540.190, 200551.190,

200599.119, 210690.282, 210690.284 and 210690.510.

(e) TRQ-15 shall be administered by Japan, in a non-discriminatory manner, through a

first-come, first-served import licensing procedure pursuant to which a certificate of

tariff rate quota shall be issued by Japan.

  • 17. 
    TRQ-16: Sugar

    (a) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff lines set out in subparagraph (c) shall be duty-free, subject to

    levies which shall be refunded in accordance with the laws and regulations of Japan,

    when:

    (i) the aggregate volume of the originating goods imported from the European Union

    in any year does not exceed the aggregate quota quantity set out in the table

    below; and

    EU/JP/Annex 2-A-3/en 61

    Year Aggregate quota quantity (metric tonnes)

    1 500 For the second year and for each subsequent year, the aggregate quota quantity shall remain at 500 metric tonnes.

    (ii) the originating goods are imported with certificate of product testing and

    development which certifies the originating goods meet criteria and conditions set

    out in the laws and regulations of Japan.

(b) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota quantity set out in subparagraph (a)(i) shall be excluded from any tariff commitment under this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 170112.100, 170112.200, 170114.110, 170114.200, 170191.000, 170199.100,

170199.200, 170290.110, 170290.211, 170290.521 and 210690.221.

(d) TRQ-16 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 62

  • 18. 
    TRQ-17: Starch

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (d) is set out in the table

    below:

    Year Aggregate quota quantity (metric tonnes)

    1 6,400 2 6,550 3 6,700 4 6,850 5 7,000 6 7,150 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 7,150 metric tonnes.

    (b) (i) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff lines 110812.090, 110813.090, 110814.090, 110819.019

    and 110819.099 shall be duty-free, subject to levy of up to 25 per cent, only if

    those originating goods are imported for manufacturing starch sugar, dextrin,

    dextrin glue, dissolve starch, roasted starch or starch glue.

    EU/JP/Annex 2-A-3/en 63

    (ii) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff line 110813.090 imported for other purposes than those

    stipulated in subparagraph (b)(i) shall be duty-free only if those originating goods

    are imported under the following condition:

    (A) those originating goods are not used directly for retail sale or food service

    industry; 1 or

    (B) the quota quantity to be allocated for each application made by an importer

    shall not exceed the limit of three multiplied by the quantity of the potato

    starch, specified in application, produced from domestic potato and used by

    the importer in Japan.

    (iii) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff line 110820.090 shall be duty-free.

1 The imports under subparagraph (b)(ii)(A) are to be certified by the Government of Japan as not being used directly for retail sale or food service industry on a certificate of tariff rate quota.

EU/JP/Annex 2-A-3/en 64

(iv) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff line 110812.090 imported for other purposes than those

stipulated in subparagraph (b)(i) shall be 12.5 per cent.

(v) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 190120.159 (not containing added sugar) and

190190.179 (not containing added sugar) shall be 16 per cent.

(vi) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 110814.090, 110819.019 and 110819.099 imported

for other purposes than those stipulated in subparagraph (b)(i) shall be 25 per cent.

(vii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 190120.159 (containing added sugar) and

190190.179 (containing added sugar) shall be 25 per cent.

(c) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (d) imported in excess of the aggregate quota quantity set out in subparagraph (a) shall be excluded from any tariff commitment under this Agreement.

EU/JP/Annex 2-A-3/en 65

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified under the tariff

lines 110812.090, 110813.090, 110814.090, 110819.019, 110819.099, 110820.090,

190120.159 and 190190.179.

(e) TRQ-17 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 66

  • 19. 
    TRQ-18: Prepared edible fats and oils

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff line set out in subparagraph (c) and the in-quota rate of

    customs duty for each year are set out in the table below:

    Year Aggregate quota quantity In-quota rate of customs duty (metric tonnes) (%)

    1 360 20.3 2 380 19.4 3 400 18.4 4 420 17.4 5 440 16.5 6 460 15.5 7 480 14.5 8 500 13.6 9 520 12.6 10 540 11.6 11 560 10.7 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 560 metric tonnes. For the 12th year and for each subsequent year, the inquota rate of customs duty shall remain at 10.7%.

EU/JP/Annex 2-A-3/en 67

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff line set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff line 210690.291.

(d) TRQ-18 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 68

  • 20. 
    TRQ-19: Food preparations containing cocoa

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff line set out in subparagraph (c) and the in-quota rate of

    customs duty for each year are set out in the table below:

    Year Aggregate quota quantity In-quota rate of customs duty (metric tonnes) (%)

    1 580 20.3 2 580 19.4 3 580 18.4 4 580 17.4 5 580 16.5 6 580 15.5 7 580 14.5 8 580 13.6 9 580 12.6 10 580 11.6 11 580 10.7 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 580 metric tonnes. For the 12th year and for each subsequent year, the inquota rate of customs duty shall remain at 10.7%.

EU/JP/Annex 2-A-3/en 69

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff line set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff line 180620.290.

(d) TRQ-19 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 70

  • 21. 
    TRQ-20: Food preparations containing cocoa (for the preparation of chocolate)

    (a) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff line set out in subparagraph (c) shall be duty-free, when:

    (i) the aggregate volume of the originating goods imported from the European Union

    in any year does not exceed the aggregate quota quantity set out in the table

    below; and

    Year Aggregate quota quantity (metric tonnes)

    1 440 2 526 3 612 4 698 5 784 6 870 7 956 8 1,042 9 1,128 10 1,214 11 1,300 For the12th year and for each subsequent year, the aggregate quota quantity shall remain at 1,300 metric tonnes.

    EU/JP/Annex 2-A-3/en 71

    (ii) the quota quantity to be allocated for each application made by an importer shall

    not exceed the limit of three multiplied by the quantity of the milk powder,

    specified in application, produced from domestic milk and used by the importer

    for the production of chocolate in Japan.

(b) The rate of customs duty on originating goods of the European Union classified under the tariff line set out in subparagraph (c) imported in excess of the aggregate quota quantity set out in subparagraph (a)(i) shall be excluded from any tariff commitment under this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff line 180620.290.

(d) TRQ-20 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 72

  • 22. 
    TRQ-21: Evaporated milk

    (a) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff lines set out in subparagraph (c) shall be duty-free, when:

    (i) the aggregate volume of the originating goods imported from the European Union

    in any year does not exceed the aggregate quota quantity set out in the table

    below; and

    Year Aggregate quota quantity (metric tonnes)

    1 780 2 1,124 3 1,468 4 1,812 5 2,156 6 2,500 For the seventh year and for each subsequent year, the aggregate quota quantity shall remain at 2,500 metric tonnes.

    (ii) the originating goods are liquid at ordinary temperature, approximately from 1 to

    32 degrees Celsius.

EU/JP/Annex 2-A-3/en 73

(b) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (c) imported in excess of the aggregate quota

quantity set out in subparagraph (a)(i) shall be excluded from any tariff commitment

under this Agreement.

(c) Subparagraphs (a) and (b) shall apply to the originating goods classified under the tariff lines 040291.129 and 040291.290.

(d) TRQ-21 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 74

  • 23. 
    TRQ-22: Whey

    (a) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff lines 040410.139, 040410.149, 040410.189, 040490.118,

    040490.128 and 040490.138 shall be duty-free. The in-quota rate of customs duty on

    originating goods of the European Union classified under the tariff lines 040410.129

    and 040410.169 shall be eliminated as follows:

    In-quota rate of customs duty In-quota rate of customs duty

    Year (containing added sugar) (not containing added sugar)

    (%) (%)

    1 31.8 22.7

    2 28.6 20.5

    3 25.5 18.2

    4 22.3 15.9

    5 19.1 13.6

    6 0.0 0.0

    For the seventh year and for each subsequent year, the in-quota rate of customs duty shall

    remain at zero.

EU/JP/Annex 2-A-3/en 75

(b) The in-quota rate of customs duty set out in subparagraph (a) shall be applied when:

(i) the aggregate volume of the originating goods imported from the European Union

in any year does not exceed the aggregate quota quantity set out in the table

below; and

Year Aggregate quota quantity (metric tonnes)

1 6,200 2 6,520 3 6,840 4 7,160 5 7,480 6 7,800 7 8,120 8 8,440 9 8,760 10 9,080 11 9,400 For the 12th year and for each subsequent year, the aggregate quota quantity shall remain at 9,400 metric tonnes.

EU/JP/Annex 2-A-3/en 76

(ii) the following condition is satisfied:

(A) the ash content of the originating goods classified under the tariff lines

040410.129 and 040410.169 are more than or equal to 11 per cent;

(B) the originating goods classified under the tariff lines 040410.149,

040410.189, 040490.118, 040490.128 and 040490.138 are whey and

products consisting of natural milk constitutions, used for infant formula; or

(C) the originating goods classified under the tariff lines 040410.139 and

040410.149 are whey permeate with protein content less than 5 per cent.

EU/JP/Annex 2-A-3/en 77

(c) The rate of customs duty on originating goods of the European Union classified under

the tariff lines 040410.129, 040410.139, 040410.149, 040410.169 and 040410.189

imported in excess of the aggregate quota quantity set out in subparagraph (b)(i) shall

be determined in accordance with categories "R11" and "R12" for the originating goods

containing a milk protein content of less than 25 per cent and the originating goods

containing a milk protein content equal to or greater than 25 per cent but less than 45

per cent, "B5****" and "B5*****" for the originating goods containing a milk protein

content equal to or greater than 45 per cent or "A" for the originating goods for

manufacturing mixed feeds containing added colouring matter, as set out in

subparagraphs 1(kk), 1(ll), 1(g), 1(h) and 1(a) respectively of Section A. The rate of

customs duty on originating goods of the European Union classified under the tariff

lines 040490.118, 040490.128 and 040490.138 imported in excess of the aggregate

quota quantity set out in subparagraph (b)(i) shall be excluded from any tariff

commitment under this Agreement.

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified under the tariff lines 040410.129, 040410.139, 040410.149, 040410.169, 040410.189, 040490.118,

040490.128 and 040490.138.

EU/JP/Annex 2-A-3/en 78

(e) TRQ-22 shall be administered by Japan, in a non-discriminatory manner, through a

first-come, first-served import licensing procedure pursuant to which a certificate of

tariff rate quota shall be issued by Japan.

  • 24. 
    TRQ-23: Butter, skimmed milk powder, milk powder, butter milk powder and condensed milk

    (a) The aggregate quota quantity in a particular year of originating goods of the European

    Union classified under the tariff lines set out in subparagraph (e), expressed in terms of

    whole milk equivalent (metric tonnes) calculated with a conversion factor listed in

    subparagraph (c) is set out in the table below:

    Aggregate quota quantity

    Year (whole milk equivalent

    (metric tonnes))

    1 12,857

    2 13,286

    3 13,714

    4 14,143

    5 14,571

    6 15,000

    For the seventh year and for each subsequent year, the aggregate quota quantity

    shall remain at 15,000 whole milk equivalent (metric tonnes).

EU/JP/Annex 2-A-3/en 79

(b) (i) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 040510.129, 040510.229, 040520.090, 040590.190

and 040590.229 shall be reduced as follows:

Year In-quota rate of customs duty for butter

1 35% + 290 yen/kg 2 35% + 261 yen/kg 3 35% + 232 yen/kg 4 35% + 203 yen/kg 5 35% + 174 yen/kg 6 35% + 145 yen/kg 7 35% + 116 yen/kg 8 35% + 87 yen/kg 9 35% + 58 yen/kg 10 35% + 29 yen/kg 11 35% For the 12th year and for each subsequent year, the in-quota rate of customs duty shall remain at 35%.

EU/JP/Annex 2-A-3/en 80

(ii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 040210.129, 040210.212, 040210.229,

040221.212, 040221.229 and 040229.291 shall be reduced as follows:

In-quota rate of customs duty for In-quota rate of customs duty for

Year skimmed milk powder skimmed milk powder

(not containing added sugar) (containing added sugar)

1 25% + 130 yen/kg 35% + 130 yen/kg

2 25% + 117 yen/kg 35% + 117 yen/kg

3 25% + 104 yen/kg 35% + 104 yen/kg

4 25% + 91 yen/kg 35% + 91 yen/kg

5 25% + 78 yen/kg 35% + 78 yen/kg

6 25% + 65 yen/kg 35% + 65 yen/kg

7 25% + 52 yen/kg 35% + 52 yen/kg

8 25% + 39 yen/kg 35% + 39 yen/kg

9 25% + 26 yen/kg 35% + 26 yen/kg

10 25% + 13 yen/kg 35% + 13 yen/kg

11 25% 35%

For the 12th year and for each subsequent year, the in-quota rate of customs duty shall

remain at 25% for skimmed milk powder not containing added sugar, or 35% for skimmed

milk powder containing added sugar.

EU/JP/Annex 2-A-3/en 81

(iii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 040221.119, 040221.129, 040229.119,

040229.129, 040390.113, 040390.123 and 040390.133 shall be reduced as

follows:

In-quota rate of In-quota rate of

customs duty for customs duty for butter

Year butter milk powder milk powder In-quota rate of customs

(not containing added (containing added duty for milk powder

sugar) sugar)

1 25% + 200 yen/kg 35% + 200 yen/kg 30% + 210 yen/kg

2 25% + 180 yen/kg 35% + 180 yen/kg 30% + 189 yen/kg

3 25% + 160 yen/kg 35% + 160 yen/kg 30% + 168 yen/kg

4 25% + 140 yen/kg 35% + 140 yen/kg 30% + 147 yen/kg

5 25% + 120 yen/kg 35% + 120 yen/kg 30% + 126 yen/kg

6 25% + 100 yen/kg 35% + 100 yen/kg 30% + 105 yen/kg

7 25% + 80 yen/kg 35% + 80 yen/kg 30% + 84 yen/kg

8 25% + 60 yen/kg 35% + 60 yen/kg 30% + 63 yen/kg

9 25% + 40 yen/kg 35% + 40 yen/kg 30% + 42 yen/kg

10 25% + 20 yen/kg 35% + 20 yen/kg 30% + 21 yen/kg

11 25% 35% 30%

For the 12th year and for each subsequent year, the in-quota rate of customs duty shall

remain at 25% for butter milk powder not containing added sugar, 35% for butter milk

powder containing added sugar, or 30% for milk powder.

(iv) The in-quota rate of customs duty on originating goods of the European Union classified under the tariff lines 040299.129 and 040299.290 shall be duty-free.

EU/JP/Annex 2-A-3/en 82

(c) For the purposes of TRQ-23, the conversion factor set out in the right column of the

table below indicates the coefficient for a calculation to obtain the weight in whole milk

equivalent of the respective originating goods classified under the tariff lines set out in

the left column of the table below:

Tariff line Conversion factor

040210.129 6.48

040210.212 6.48

040210.229 6.48

040221.119 8.9

040221.129 13.43

040221.212 6.84

040221.229 6.84

040229.119 8.9

040229.129 13.43

040229.291 6.84

040299.129 6.69

040299.290 3.65

040390.113 6.48

040390.123 8.57

040390.133 13.43

040510.129 12.34

040510.229 15.05

040520.090 12.34

040590.190 12.34

040590.229 15.05

EU/JP/Annex 2-A-3/en 83

(d) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (e) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(e) Subparagraphs (a) to (d) shall apply to the originating goods classified under the tariff lines 040510.129, 040510.229, 040520.090, 040590.190, 040590.229, 040210.129,

040210.212, 040210.229, 040221.212, 040221.229, 040229.291, 040221.119, 040221.129, 040229.119, 040229.129, 040390.113, 040390.123, 040390.133, 040299.129 and 040299.290.

(f) TRQ-23 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 84

  • 25. 
    TRQ-24: Milk powder (for the preparation of chocolate)

    (a) The in-quota rate of customs duty on originating goods of the European Union

    classified under the tariff lines set out in subparagraph (d) shall be duty-free, when:

    (i) the aggregate volume of the originating goods imported from the European Union

    in any year does not exceed the aggregate quota quantity, expressed in terms of

    whole milk equivalent (metric tonnes) calculated with a conversion factor listed in

    subparagraph (b), set out in the table below; and

    Aggregate quota quantity

    Year (whole milk equivalent

    (metric tonnes))

    1 5,242

    2 6,312

    3 7,382

    4 8,451

    5 9,521

    6 10,591

    7 11,661

    8 12,731

    9 13,800

    10 14,870

    11 15,940

    For the 12th year and for each subsequent year, the aggregate quota

    quantity shall remain at 15,940 whole milk equivalent (metric tonnes).

    EU/JP/Annex 2-A-3/en 85

    (ii) the quota quantity to be allocated for each application made by an importer shall

    not exceed the limit of three multiplied by the quantity of the milk powder,

    specified in application, produced from domestic milk and used by the importer

    for the production of chocolate in Japan.

(b) For the purposes of TRQ-24, the conversion factor set out in the right column of the table below indicates the coefficient for a calculation to obtain the weight in whole milk equivalent of the respective originating goods classified under the tariff lines set out in the left column of the table below:

Tariff line Conversion factor

040221.119 8.9

040221.129 13.43

(c) The rate of customs duty on originating goods of the European Union classified under the tariff lines set out in subparagraph (d) imported in excess of the aggregate quota quantity set out in subparagraph (a)(i) shall be excluded from any tariff commitment under this Agreement.

EU/JP/Annex 2-A-3/en 86

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified under the tariff

lines 040221.119 and 040221.129.

(e) TRQ-24 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 87

  • 26. 
    TRQ-25: Cheeses

    (a) (i) The aggregate quota quantity in a particular year of originating goods of the

    European Union classified under the tariff lines set out in subparagraph (d) from

    the first year until the 16th year is set out in the table below:

    Year Aggregate quota quantity (metric tonnes)

    1 20,000 2 20,600 3 21,200 4 21,800 5 22,500 6 23,200 7 23,900 8 24,600 9 25,300 10 26,100 11 26,900 12 27,700 13 28,500 14 29,300 15 30,200 16 31,000

    EU/JP/Annex 2-A-3/en 88

    (ii) From the 17th year, the aggregate quota quantity for each year shall be calculated

    every five years based on the calculation method set out in subparagraphs (A) to

    (C), and shall be stipulated by laws, regulations or ministerial ordinances of

    Japan:

    (A) if there is a positive growth in total cheese consumption in Japan over the

    six preceding fiscal years 1 , the aggregate quota quantity for each of the next

    five years shall be calculated based on the compound annual growth rate in

    total cheese consumption in Japan over the six preceding fiscal years,

    calculated every five years in accordance with subparagraph (B) using the

    official statistics published by the MAFF, or its successor, and on the

    aggregate quota quantity in the year immediately preceding each year for

    which the calculation is made;

1 For the purposes of TRQ-25, "fiscal year" means a Japanese fiscal year beginning on 1 April and ending on the following 31 March.

EU/JP/Annex 2-A-3/en 89

(B) in calculating the compound annual growth rate referred to in subparagraph

(A), the total cheese consumption in Japan in both the fiscal year which is

two fiscal years prior to the first fiscal year of the next five fiscal years and

the fiscal year which is seven fiscal years prior to the first fiscal year of the

next five fiscal years shall be used; and

(C) if there is no positive growth in total cheese consumption in Japan over the

six preceding fiscal years, the aggregate quota quantity for each of the next

five years shall remain at the level in the most recent year.

EU/JP/Annex 2-A-3/en 90

(b) (i) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff line 040610.020 shall be eliminated as follows:

Year In-quota rate of customs duty (%)

1 21.0 2 19.6 3 18.2 4 16.8 5 15.4 6 14.0 7 12.6 8 11.2 9 9.8 10 8.4 11 7.0 12 5.6 13 4.2 14 2.8 15 1.4 16 0.0 For the 17th year and for each subsequent year, the in-quota rate of customs duty shall remain at zero.

EU/JP/Annex 2-A-3/en 91

(ii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 040610.090, 040640.090 and 040690.090 shall be

eliminated as follows:

Year In-quota rate of customs duty (%)

1 27.9 2 26.1 3 24.2 4 22.4 5 20.5 6 18.6 7 16.8 8 14.9 9 13.0 10 11.2 11 9.3 12 7.5 13 5.6 14 3.7 15 1.9 16 0.0 For the 17th year and for each subsequent year, the in-quota rate of customs duty shall remain at zero.

EU/JP/Annex 2-A-3/en 92

(iii) The in-quota rate of customs duty on originating goods of the European Union

classified under the tariff lines 040620.100 and 040630.000 shall be eliminated as

follows:

Year In-quota rate of customs duty (%)

1 37.5 2 35.0 3 32.5 4 30.0 5 27.5 6 25.0 7 22.5 8 20.0 9 17.5 10 15.0 11 12.5 12 10.0 13 7.5 14 5.0 15 2.5 16 0.0 For the 17th year and for each subsequent year, the in-quota rate of customs duty shall remain at zero.

EU/JP/Annex 2-A-3/en 93

(c) The rate of customs duty on originating goods of the European Union classified under

the tariff lines set out in subparagraph (d) imported in excess of the aggregate quota

quantity set out in subparagraph (a) shall be excluded from any tariff commitment under

this Agreement.

(d) Subparagraphs (a) to (c) shall apply to the originating goods classified under the tariff lines 040610.020, 040610.090, 040640.090, 040620.100, 040630.000 and 040690.090.

(e) TRQ-25 shall be administered by Japan, in a non-discriminatory manner, through a first-come, first-served import licensing procedure pursuant to which a certificate of tariff rate quota shall be issued by Japan.

EU/JP/Annex 2-A-3/en 94

SECTION C

Agricultural safeguard measures

SUB-SECTION 1

Notes for Section C

  • 1. 
    This Section sets out:

    (a) the originating agricultural goods that may be subject to agricultural safeguard measures

    pursuant to paragraph 2 of Section A;

    (b) the trigger levels for applying such measures; and

    (c) the maximum rate of customs duty that may be applied in each year for each such good.

EU/JP/Annex 2-A-3/en 95

  • 2. 
    Notwithstanding Article 2.8, Japan may apply an agricultural safeguard measure to the

originating agricultural goods classified under the tariff lines indicated with "SG1*",

"SG1**", "SG2", "SG3", "SG4*", "SG4**", "SG5" or "SG6" in Column "Note" in the

Schedule of Japan. Japan may apply such measure only under the conditions set out in this

Section and only in accordance with the terms set out in this Section.

  • 3. 
    If the conditions set out in this Section are satisfied, Japan may, as an agricultural safeguard measure, increase the rate of customs duty on such an originating agricultural good to a level not exceeding the lesser of:

    (a) the most-favoured-nation applied rate of customs duty in effect at the time of the

    application of the agricultural safeguard measure;

    (b) the most-favoured-nation applied rate of customs duty in effect on the day immediately

    preceding the date of entry into force of this Agreement; and

    (c) the rate of customs duty set out in this Section.

EU/JP/Annex 2-A-3/en 96

  • 4. 
    Japan shall implement any agricultural safeguard measure in a transparent manner. Japan

shall, within 60 days of the date of imposing the agricultural safeguard measure, notify the

European Union thereof in writing and provide the European Union with relevant data

concerning the measure. Japan shall, on written request of the European Union, respond to

specific questions from, and provide information to, the European Union, including by e-mail,

teleconference, video-conference and in person, regarding the application of the measure.

  • 5. 
    For greater certainty, no agricultural safeguard measure may be applied or maintained on or after the date on which the rate of customs duty referred to in subparagraph 3(c) of this Sub

    Section is zero.

  • 6. 
    For the purposes of this Section:

    (a) "fiscal year" means a Japanese fiscal year beginning on 1 April and ending on the

    following 31 March; and

    (b) "quarter" means a period:

    (i) from 1 April until 30 June;

    (ii) from 1 July until 30 September;

    EU/JP/Annex 2-A-3/en 97

    (iii) from 1 October until 31 December; or

    (iv) from 1 January until 31 March.

    SUB-SECTION 2

    Agricultural safeguard measure for beef

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG1*" in Column "Note" in the

    Schedule of Japan (hereinafter referred to in this Sub-Section as "SG1* goods") or the originating agricultural goods classified under the tariff lines indicated with "SG1**" in Column "Note" in the Schedule of Japan (hereinafter referred to in this Sub-Section as "SG1** goods"), Japan may apply an agricultural safeguard measure only if the aggregate volume of imports of those originating agricultural goods from the European Union for a particular year exceeds the trigger level set out as follows:

    (a) 43,500 metric tonnes for the first year, except as provided in paragraph 9;

    (b) 44,278 metric tonnes for the second year;

EU/JP/Annex 2-A-3/en 98

(c) 45,056 metric tonnes for the third year;

(d) 45,833 metric tonnes for the fourth year;

(e) 46,611 metric tonnes for the fifth year;

(f) 47,389 metric tonnes for the sixth year;

(g) 48,167 metric tonnes for the seventh year;

(h) 48,944 metric tonnes for the eighth year;

(i) 49,722 metric tonnes for the ninth year;

(j) 50,500 metric tonnes for the 10th year;

(k) from the 11th year until the 15th year, for each year, the trigger level of the previous year plus 385 metric tonnes; and

(l) from the 16th year, for each year, the trigger level of the previous year plus 770 metric tonnes.

EU/JP/Annex 2-A-3/en 99

  • 2. 
    (a) For SG1* goods, the rate of customs duty referred to in subparagraph 3(c) of Sub

Section 1 shall be:

(i) 38.5 per cent from the first year until the third year;

(ii) 30.0 per cent from the fourth year until the 10th year;

(iii) 20.0 per cent from the 11th year until the 14th year;

(iv) 18.0 per cent for the 15th year; and

(v) from the 16th year:

(A) one percentage point less than the rate of customs duty of the previous year,

if Japan did not apply an agricultural safeguard measure under this Sub

Section in the previous year; or

(B) the same as the rate of customs duty of the previous year, if Japan applied

an agricultural safeguard measure under this Sub-Section in the previous

year.

EU/JP/Annex 2-A-3/en 100

(b) For SG1** goods, the rate of customs duty referred to in subparagraph 3(c) of Sub

Section 1 shall be:

(i) 39.0 per cent for the first year;

(ii) 38.5 per cent for the second year and the third year;

(iii) 32.7 per cent for the fourth year;

(iv) 30.6 per cent for the fifth year;

(v) 30.0 per cent from the sixth year until the 10th year;

(vi) 20.0 per cent from the 11th year until the 14th year;

(vii) 18.0 per cent for the 15th year; and

EU/JP/Annex 2-A-3/en 101

(viii) from the 16th year:

(A) one percentage point less than the rate of customs duty of the previous year,

if Japan did not apply an agricultural safeguard measure under this Sub

Section in the previous year; or

(B) the same as the rate of customs duty of the previous year, if Japan applied

an agricultural safeguard measure under this Sub-Section in the previous

year.

(c) If the condition set out in paragraph 1 is satisfied in one year and, as a result thereof, an agricultural safeguard measure is in effect during the following year pursuant to subparagraph 3(b) or (c), the rate of customs duty referred to in subparagraph 3(c) of

Sub-Section 1 for the purpose of that agricultural safeguard measure shall, for the duration of that measure, be set at the level applicable for the year in which the condition set out in paragraph 1 was satisfied.

EU/JP/Annex 2-A-3/en 102

  • 3. 
    An agricultural safeguard measure referred to in paragraph 1 may be maintained:

    (a) if the aggregate volume of imports from the European Union of SG1* goods or SG1**

    goods in any fiscal year exceeds the trigger level set out in paragraph 1 prior to 31

    January, until the end of that fiscal year;

    (b) if the aggregate volume of imports from the European Union of SG1* goods or SG1**

    goods in any fiscal year exceeds the trigger level set out in paragraph 1 during the

    month of February, for a period of 45 days beginning on the date of the application of

    the agricultural safeguard measure; and

    (c) if the aggregate volume of imports from the European Union of SG1* goods or SG1**

    goods in any fiscal year exceeds the trigger level set out in paragraph 1 during the

    month of March, for a period of 30 days beginning on the date of the application of the

    agricultural safeguard measure.

  • 4. 
    (a) For the purposes of this Sub-Section, the period during which an agricultural safeguard measure may be maintained shall commence no later than the day following the fifth business day after the end of the publication period referred to in subparagraph (c) in which the condition set out in paragraph 1 is satisfied.

EU/JP/Annex 2-A-3/en 103

(b) For the purposes of this Sub-Section, as an exceptional measure taken for the

implementation of this Sub-Section, the customs administration of Japan shall, no later

than five business days after the end of each publication period, publish the aggregate

volume of imports of SG1* goods or SG1** goods from the European Union between:

(i) the beginning of the fiscal year and the end of the publication period; and

(ii) from the 11th year until the 15th year, the beginning of the quarter and the end of

the publication period.

(c) For the purposes of this Sub-Section, "publication period" means:

(i) the period from the first day of each month until the 10th day of that month;

(ii) the period from the 11th day of each month until the 20th day of that month; and

(iii) the period from the 21st day of each month until the final day of that month.

EU/JP/Annex 2-A-3/en 104

  • 5. 
    (a) Notwithstanding paragraph 1, if, during any year from the 11th year until the 15th year,

the aggregate volume of imports of SG1* goods or SG1** goods from the European

Union in any quarter exceeds the quarterly safeguard trigger volume set out in

subparagraph (b), Japan may increase the rates of customs duties on such goods in

accordance with paragraph 3 of Sub-Section 1 for a period of 90 days. The 90 day

period shall commence no later than the day following the fifth business day after the

end of the publication period in which the aggregate quantity of imports of such goods

in the quarter exceeded the quarterly safeguard trigger volume. The rate of customs duty

referred to in subparagraph 3(c) of Sub-Section 1 if the condition set out in this

paragraph is satisfied shall be:

(i) 20.0 per cent from the 11th year until the 14th year; and

(ii) 18.0 per cent for the 15th year.

(b) For the purposes of this paragraph, the "quarterly safeguard trigger volume" means 117

per cent of one fourth of the trigger level set out in subparagraph 1(k) for the respective

year.

EU/JP/Annex 2-A-3/en 105

(c) Notwithstanding paragraph 1, if, during any year from the 11th year until the 15th year,

the aggregate volume of imports of SG1* goods or SG1** goods from the European

Union exceeds the trigger level set out in subparagraph 1(k) for the respective year, and

at the same time as the aggregate volume of imports of those goods from the European

Union in the quarter exceeds the quarterly safeguard trigger volume set out in

subparagraph (b), Japan may maintain an agricultural safeguard measure under this Sub

Section until the later of the end of the 90 day period provided for in subparagraph (a)

or the end of the periods provided for in paragraph 3.

  • 6. 
    If, during any four consecutive years after the 15th year, Japan does not apply an agricultural safeguard measure under this Sub-Section on SG1* goods, Japan shall not apply any further agricultural safeguard measures under this Sub-Section on such goods. The same applies to

    SG1** goods.

EU/JP/Annex 2-A-3/en 106

  • 7. 
    Notwithstanding paragraph 1, if the importation into Japan from the European Union of SG1*

goods or SG1** goods has been wholly or substantially suspended for more than 36 months

due to sanitary concerns, Japan shall not apply an agricultural safeguard measure under this

Sub-Section to such goods from the European Union for 48 months after the whole or

substantial lifting of the suspension. If the importation from the European Union of such

goods had been suspended, and a natural disaster, such as severe drought, disrupts the

recovery of the production of such goods in the European Union, the period in which Japan

shall not apply an agricultural safeguard measure under this Sub-Section to such goods from

the European Union shall be 60 months.

  • 8. 
    Japan shall not apply the tariff emergency measures on beef referred to in Article 7.5 of the

    Temporary Tariff Measures Law of Japan (Law No.36 of 1960) to SG1* goods.

  • 9. 
    If the first year is less than 12 months, the applicable trigger level for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 43,500 metric tonnes by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be
    • 12. 
      For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

      EU/JP/Annex 2-A-3/en 107

      SUB-SECTION 3

      Agricultural safeguard measure for pork

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG2" in Column "Note" in the Schedule of Japan (hereinafter referred to in this Sub-Section as "SG2 goods"), Japan may apply an agricultural safeguard measure only if the following condition is satisfied:

    (a) in the first year and the second year, except as provided in paragraph 6, Japan may

    apply an agricultural safeguard measure under this Sub-Section to SG2 goods only if the

    aggregate volume of imports of SG2 goods from the European Union for the respective

    year exceeds 112 per cent of the largest annual aggregate volume of imports of SG2

    goods from the European Union during any of the preceding three fiscal years;

    (b) in the third year and the fourth year, Japan may apply an agricultural safeguard measure

    under this Sub-Section to SG2 goods only if the aggregate volume of imports of SG2

    goods from the European Union for the respective year exceeds 116 per cent of the

    largest annual aggregate volume of imports of SG2 goods from the European Union

    during any of the preceding three fiscal years;

    EU/JP/Annex 2-A-3/en 108

    (c) in the fifth year and the sixth year:

    (i) Japan may apply an agricultural safeguard measure under this Sub-Section to SG2

    goods imported at a price equal to or greater than the threshold price 1 for those

    SG2 goods only if the aggregate volume of imports of those SG2 goods from the

    European Union for the respective year exceeds 116 per cent of the largest annual

    aggregate volume of imports of those SG2 goods from the European Union during

    any of the preceding three fiscal years; or

    (ii) Japan may apply an agricultural safeguard measure under this Sub-Section to SG2

    goods imported at a price less than the threshold price for those SG2 goods only if

    the aggregate volume of imports of those SG2 goods from the European Union for

    the respective year exceeds:

    (A) 63,000 metric tonnes for the fifth year; and

1 For the purposes of subparagraphs (c) and (d), "threshold price" means:

(a) 399 yen per kilogramme for the originating agricultural goods classified under the tariff

lines 020312.021, 020312.023, 020319.021, 020319.023, 020322.021, 020322.023,

020329.021, 020329.023, 020630.092, 020630.093, 020649.092 and 020649.093; and

(b) 299.25 yen per kilogramme for the originating agricultural goods classified under the

tariff lines 020311.020, 020311.030, 020321.020 and 020321.030.

EU/JP/Annex 2-A-3/en 109

(B) 71,400 metric tonnes for the sixth year; and

(d) from the seventh year until the 11th year:

(i) Japan may apply an agricultural safeguard measure under this Sub-Section to SG2

goods imported at price equal to or greater than the threshold price for those SG2

goods only if the aggregate volume of imports of those SG2 goods from the

European Union for the respective year exceeds 119 per cent of the largest annual

aggregate volume of imports of those SG2 goods from the European Union during

any of the preceding three fiscal years; or

(ii) Japan may apply an agricultural safeguard measure under this Sub-Section to SG2

goods imported at price less than the threshold price for those SG2 goods only if

the aggregate volume of imports of those SG2 goods from the European Union for

the respective year exceeds:

(A) 79,800 metric tonnes for the seventh year;

(B) 88,200 metric tonnes for the eighth year;

EU/JP/Annex 2-A-3/en 110

(C) 96,600 metric tonnes for the ninth year;

(D) 105,000 metric tonnes for the 10th year; and

(E) 105,000 metric tonnes for the 11th year.

  • 2. 
    For SG2 goods, the rate of customs duty referred to in subparagraph 3(c) of Sub-Section 1 shall be:

    (a) for SG2 goods classified under the tariff lines 020311.040, 020312.022, 020319.022,

    020321.040, 020322.022, 020329.022, 020630.099 and 020649.099:

    (i) 4.0 per cent from the first year until the third year;

    (ii) 3.4 per cent from the fourth year until the sixth year;

    (iii) 2.8 per cent from the seventh year until the ninth year; and

    (iv) 2.2 per cent in the 10th year and the 11th year;

    EU/JP/Annex 2-A-3/en 111

    (b) for SG2 goods classified under the tariff lines 020312.021, 020312.023, 020319.021,

    020319.023, 020322.021, 020322.023, 020329.021, 020329.023, 020630.092,

    020630.093, 020649.092 and 020649.093, the lesser of:

    (i) the difference between CIF import price per kilogramme and the First Safeguard

    Standard Import Price 1 ; and

    (ii) the first alternative rate 2 ; and

1 For the purposes of subparagraph (b), "First Safeguard Standard Import Price" means a price equal to 524 yen per kilogramme multiplied by the sum of 100 per cent and the rate of customs duty set out in subparagraph (a) for the respective year.

2 For the purposes of subparagraph (b), "first alternative rate" means:

(a) the rate of customs duty specified in the Schedule of Japan for the tariff lines

020312.023, 020319.023, 020322.023, 020329.023, 020630.093 or 020649.093 from

the first year until the fourth year;

(b) 100 yen per kilogramme from the fifth year until the ninth year; and

(c) 70 yen per kilogramme for the 10th year and the 11th year.

EU/JP/Annex 2-A-3/en 112

(c) for SG2 goods classified under the tariff lines 020311.020, 020311.030, 020321.020

and 020321.030, the lesser of:

(i) the difference between CIF import price per kilogramme and the Second

Safeguard Standard Import Price 1 ; and

(ii) the second alternative rate 2 .

  • 3. 
    Any agricultural safeguard measure applied under this Sub-Section may be maintained only until the end of the year in which the condition set out in paragraph 1 is satisfied.

1 For the purposes of subparagraph (c), "Second Safeguard Standard Import Price" means a price equal to 393 yen per kilogramme multiplied by the sum of 100 per cent and the rate of customs duty set out in subparagraph (a) for the respective year.

2 For the purposes of subparagraph (c), "second alternative rate" means:

(a) the rate of customs duty specified in the Schedule of Japan for the tariff lines

020311.020 or 020321.020 from the first year until the fourth year;

(b) 75 yen per kilogramme from the fifth year until the ninth year; and

(c) 52.5 yen per kilogramme for the 10th year and the 11th year.

EU/JP/Annex 2-A-3/en 113

  • 4. 
    Japan shall not apply or maintain any agricultural safeguard measure under this Sub-Section

after the end of the 11th year.

  • 5. 
    Japan shall not apply the tariff emergency measures on pork referred to in paragraph 1 of

    Article 7.6 of the Temporary Tariff Measures Law of Japan (Law No. 36 of 1960) to SG2 goods.

  • 6. 
    If the first year is less than 12 months, the applicable trigger level set out in paragraph 1 for

    SG2 goods from the European Union for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 112 per cent of the largest annual aggregate volume of imports of SG2 goods from the European Union during any of the preceding three fiscal years by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be 12. For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

    EU/JP/Annex 2-A-3/en 114

    SUB-SECTION 4

    Agricultural safeguard measure for processed pork

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG3" in Column "Note" in the Schedule of Japan (hereinafter referred to in this Sub-Section as "SG3 goods"), Japan may apply an agricultural safeguard measure only if the following condition is satisfied:

    (a) in the first year and the second year, except as provided in paragraph 6, Japan may

    apply an agricultural safeguard measure under this Sub-Section to SG3 goods only if the

    aggregate volume of imports of SG3 goods from the European Union for the respective

    year exceeds 115 per cent of the largest annual aggregate volume of imports of SG3

    goods from the European Union during any of the preceding three fiscal years;

    (b) from the third year until the sixth year, Japan may apply an agricultural safeguard

    measure under this Sub-Section to SG3 goods only if the aggregate volume of imports

    of SG3 goods from the European Union for the respective year exceeds 118 per cent of

    the largest annual aggregate volume of imports of SG3 goods from the European Union

    during any of the preceding three fiscal years; and

    EU/JP/Annex 2-A-3/en 115

    (c) from the seventh year until the 11th year, Japan may apply an agricultural safeguard

    measure under this Sub-Section to SG3 goods only if the aggregate volume of imports

    of SG3 goods from the European Union for the respective year exceeds 121 per cent of

    the largest annual aggregate volume of imports of SG3 goods from the European Union

    during any of the preceding three fiscal years.

  • 2. 
    (a) For SG3 goods, the rate of customs duty referred to in subparagraph 3(c) of Sub-Section

    1 shall be:

    (i) 85 per cent of the base rate from the first year until the fourth year;

    (ii) 60 per cent of the base rate from the fifth year until the ninth year; and

    (iii) 45 per cent of the base rate for the 10th year and the 11th year.

    EU/JP/Annex 2-A-3/en 116

    (b) For the purposes of subparagraph (a), the base rate shall be comprised of an ad valorem

    duty component and a specific duty component, each of which shall be reduced to the

    percentages identified in subparagraph (a) to determine the rate of customs duty referred

    to in subparagraph 3(c) of Sub-Section 1. The ad valorem duty component of the base

    rate shall be 8.5 per cent, and the specific duty component shall be equal to 614.85 yen

    per kilogramme minus 60 per cent of the CIF import price per kilogramme of the

    respective SG3 good.

  • 3. 
    Any agricultural safeguard measure applied under this Sub-Section may be maintained only until the end of the year in which the condition set out in paragraph 1 is satisfied.
  • 4. 
    Japan shall not apply any agricultural safeguard measure under this Sub-Section after the end of the 11th year.

EU/JP/Annex 2-A-3/en 117

  • 5. 
    Japan shall not apply the tariff emergency measures on pork referred to in paragraph 1 of

Article 7.6 of the Temporary Tariff Measures Law of Japan (Law No. 36 of 1960) to SG3

goods.

  • 6. 
    If the first year is less than 12 months, the applicable trigger level set out in paragraph 1 for

    SG3 goods from the European Union for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 115 per cent of the largest annual aggregate volume of imports of SG3 goods from the European Union during any of the preceding three fiscal years by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be 12. For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

    EU/JP/Annex 2-A-3/en 118

    SUB-SECTION 5

    Agricultural safeguard measure for whey protein concentrate (WPC)

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG4*" in Column "Note" in the

    Schedule of Japan, Japan may apply an agricultural safeguard measure only if the aggregate volume of imports of those originating agricultural goods from the European Union for a particular year exceeds the trigger level set out as follows:

    (a) 2,000 metric tonnes for the first year, except as provided in paragraph 6;

    (b) 2,133 metric tonnes for the second year;

    (c) 2,267 metric tonnes for the third year;

    (d) 2,400 metric tonnes for the fourth year;

    (e) 2,533 metric tonnes for the fifth year;

    (f) 2,667 metric tonnes for the sixth year;

EU/JP/Annex 2-A-3/en 119

(g) 2,800 metric tonnes for the seventh year;

(h) 2,933 metric tonnes for the eighth year;

(i) 3,067 metric tonnes for the ninth year;

(j) 3,200 metric tonnes for the 10th year;

(k) 3,544 metric tonnes for the 11th year;

(l) 3,888 metric tonnes for the 12th year;

(m) 4,232 metric tonnes for the 13th year;

(n) 4,690 metric tonnes for the 14th year;

(o) 5,148 metric tonnes for the 15th year;

(p) 5,606 metric tonnes for the 16th year;

(q) 6,064 metric tonnes for the 17th year;

EU/JP/Annex 2-A-3/en 120

(r) 6,522 metric tonnes for the 18th year;

(s) 6,980 metric tonnes for the 19th year;

(t) 7,438 metric tonnes for the 20th year; and

(u) from the 21st year, for each year, the trigger level of the previous year plus 573 metric

tonnes.

  • 2. 
    For the originating agricultural goods classified under the tariff lines indicated with "SG4*", the rate of customs duty referred to in subparagraph 3(c) of Sub-Section 1 shall be:

    (a) 29.8 per cent plus 120 yen per kilogramme from the first year until the fifth year;

    (b) 23.8 per cent plus 105 yen per kilogramme from the sixth year until the 10th year;

    (c) 19.4 per cent plus 90 yen per kilogramme from the 11th year until the 15th year;

    EU/JP/Annex 2-A-3/en 121

    (d) 13.4 per cent plus 75 yen per kilogramme from the 16th year until the 20th year; and

    (e) from the 21st year:

    (i) if an agricultural safeguard measure set out in this Sub-Section was not applied in

    the previous year, the ad valorem duty component of the rate of customs duty

    shall be 1.9 per cent lower than it was in the previous year and the specific duty

    component of the rate of customs duty shall be 10.7 yen per kilogramme lower

    than it was in the previous year; or

    (ii) if an agricultural safeguard measure set out in this Sub-Section was applied in the

    previous year, the ad valorem duty component of the rate of customs duty shall be

    1.0 per cent lower than it was in the previous year and the specific duty

    component of the rate of customs duty shall be 5.0 yen per kilogramme lower than

    it was in the previous year.

  • 3. 
    Any agricultural safeguard measure applied under this Sub-Section may be maintained only until the end of the year in which the condition set out in paragraph 1 is satisfied.

EU/JP/Annex 2-A-3/en 122

  • 4. 
    If, during any three consecutive years after the 20th year, Japan does not apply an agricultural

safeguard measure under this Sub-Section, Japan shall not apply any further agricultural

safeguard measures under this Sub-Section.

  • 5. 
    (a) Notwithstanding paragraph 1, Japan shall not apply any agricultural safeguard measure under this Sub-Section if:

    (i) there is a domestic shortage of skimmed milk powder in Japan; or

    (ii) there is no demonstrable reduction in domestic demand for skimmed milk powder

    in Japan.

    (b) If Japan applies an agricultural safeguard measure under this Sub-Section when the

    European Union believes that either of the conditions set out in subparagraph (a) has

    been satisfied, the European Union may:

    (i) ask Japan to provide an explanation of why Japan does not consider either of the

    conditions set out in subparagraph (a) to have been satisfied; and

    EU/JP/Annex 2-A-3/en 123

    (ii) request Japan to cease application of the agricultural safeguard measure for the

    remainder of the year.

  • 6. 
    If the first year is less than 12 months, the applicable trigger level for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 2,000 metric tonnes by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be
    • 12. 
      For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

      EU/JP/Annex 2-A-3/en 124

      SUB-SECTION 6

      Agricultural safeguard measure for whey powder

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG4**" in Column "Note" in the

    Schedule of Japan, Japan may apply an agricultural safeguard measure only if the aggregate volume of imports of those originating agricultural goods from the European Union for a particular year exceeds the trigger level set out as follows:

    (a) 2,300 metric tonnes for the first year, except as provided in paragraph 5;

    (b) 2,456 metric tonnes for the second year;

    (c) 2,611 metric tonnes for the third year;

    (d) 2,767 metric tonnes for the fourth year;

    (e) 2,922 metric tonnes for the fifth year;

EU/JP/Annex 2-A-3/en 125

(f) 3,078 metric tonnes for the sixth year;

(g) 3,233 metric tonnes for the seventh year;

(h) 3,389 metric tonnes for the eighth year;

(i) 3,544 metric tonnes for the ninth year;

(j) 3,700 metric tonnes for the 10th year;

(k) 3,929 metric tonnes for the 11th year;

(l) 4,158 metric tonnes for the 12th year;

(m) 4,502 metric tonnes for the 13th year;

(n) 4,846 metric tonnes for the 14th year;

(o) 5,190 metric tonnes for the 15th year; and

(p) from the 16th year, for each year, the trigger level of the previous year plus 458 metric tonnes.

EU/JP/Annex 2-A-3/en 126

  • 2. 
    For the originating agricultural goods classified under the tariff lines indicated with "SG4**",

the rate of customs duty referred to in subparagraph 3(c) of Sub-Section 1 shall be:

(a) 29.8 per cent plus 75 yen per kilogramme from the first year until the fifth year;

(b) 23.8 per cent plus 45 yen per kilogramme from the sixth year until the 10th year;

(c) 13.4 per cent plus 30 yen per kilogramme from the 11th year until the 15th year; and

(d) from the 16th year:

(i) if an agricultural safeguard measure set out in this Sub-Section was not applied in

the previous year, the ad valorem duty component of the rate of customs duty

shall be 2.0 per cent lower than it was in the previous year and the specific duty

component of the rate of customs duty shall be 4.0 yen per kilogramme lower than

it was in the previous year; or

EU/JP/Annex 2-A-3/en 127

(ii) if an agricultural safeguard measure set out in this Sub-Section was applied in the

previous year, the ad valorem duty component of the rate of customs duty shall be

1.0 per cent lower than it was in the previous year and the specific duty

component of the rate of customs duty shall be 2.0 yen per kilogramme lower than

it was in the previous year.

  • 3. 
    Any agricultural safeguard measure applied under this Sub-Section may be maintained only until the end of the year in which the condition set out in paragraph 1 is satisfied.
  • 4. 
    If, during any two consecutive years after the 15th year, Japan does not apply an agricultural safeguard measure under this Sub-Section, Japan shall not apply any further agricultural safeguard measures under this Sub-Section.
  • 5. 
    If the first year is less than 12 months, the applicable trigger level for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 2,300 metric tonnes by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be
    • 12. 
      For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

      EU/JP/Annex 2-A-3/en 128

      SUB-SECTION 7

      Agricultural safeguard measure for fresh oranges

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG5" in Column "Note" in the Schedule of Japan, Japan may apply an agricultural safeguard measure only if the aggregate volume of imports of those originating agricultural goods from the European Union between 1

    December and the following 31 March for the fiscal year exceeds 2,000 metric tonnes, except as provided in paragraph 5.

  • 2. 
    For the originating agricultural goods classified under the tariff lines indicated with "SG5", the rate of customs duty referred to in subparagraph 3(c) of Sub-Section 1 shall be:

    (a) 28 per cent from the first year until the fourth year; and

    (b) 20 per cent from the fifth year until the seventh year.

  • 3. 
    Any agricultural safeguard measure applied under this Sub-Section may be maintained only until the end of the year in which the condition set out in paragraph 1 is satisfied.

EU/JP/Annex 2-A-3/en 129

  • 4. 
    Japan shall not apply any agricultural safeguard measure under this Sub-Section after the end

of the seventh year.

  • 5. 
    If the first year is less than four months, the applicable trigger level set out in paragraph 1 for the first year for the purposes of subparagraph 1(a) shall be determined by multiplying 2,000 metric tonnes by a fraction the numerator of which shall be the number of months between the date of entry into force of this Agreement and the following 31 March and the denominator of which shall be 4. For the purpose of determining the applicable trigger level in accordance with the previous sentence, any fraction of less than 1.0 shall be rounded to the nearest whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

    EU/JP/Annex 2-A-3/en 130

    SUB-SECTION 8

    Agricultural safeguard measure for race horses

  • 1. 
    In accordance with paragraph 2 of Sub-Section 1, with respect to the originating agricultural goods classified under the tariff lines indicated with "SG6" in Column "Note" in the Schedule of Japan, Japan may apply an agricultural safeguard measure only if the CIF import price per each of those originating agricultural goods, expressed in the Japanese yen, is less than 90 per cent of the trigger price. The trigger price shall be the price that has been agreed in accordance with paragraph 4, or 10.7 million yen if there has been no specific agreement on the trigger price in accordance with paragraph 4.

EU/JP/Annex 2-A-3/en 131

  • 2. 
    For the originating agricultural goods classified under the tariff lines indicated with "SG6",

the rate of customs duty referred to in subparagraph 3(c) of Sub-Section 1 shall be the rate of

customs duty determined for those originating agricultural goods in accordance with category

"B15" as set out in subparagraph 1(x) of Section A plus:

(a) if the difference between the CIF import price per each of the originating agricultural

good and the trigger price is greater than 10 per cent but less than or equal to 40 per cent

of the trigger price, 30 per cent of the difference between the most-favoured-nation

applied rate of customs duty in effect at the time of importation and the rate of customs

duty applied to the originating agricultural goods in accordance with category "B15" as

set out in subparagraph 1(x) of Section A;

(b) if the difference between the CIF import price per each of the originating agricultural

good and the trigger price is greater than 40 per cent but less than or equal to 60 per cent

of the trigger price, 50 per cent of the difference between the most-favoured-nation

applied rate of customs duty in effect at the time of importation and the rate of customs

duty applied to the originating agricultural goods in accordance with category "B15" as

set out in subparagraph 1(x) of Section A;

EU/JP/Annex 2-A-3/en 132

(c) if the difference between the CIF import price per each of the originating agricultural

good and the trigger price is greater than 60 per cent but less than or equal to 75 per cent

of the trigger price, 70 per cent of the difference between the most-favoured-nation

applied rate of customs duty in effect at the time of importation and the rate of customs

duty applied to the originating agricultural goods in accordance with category "B15" as

set out in subparagraph 1(x) of Section A; and

(d) if the difference between the CIF import price per each of the originating agricultural

good and the trigger price is greater than 75 per cent of the trigger price, the difference

between the most-favoured-nation applied rate of customs duty in effect at the time of

importation and the rate of customs duty applied to the originating agricultural goods in

accordance with category "B15" as set out in subparagraph 1(x) of Section A.

  • 3. 
    Japan shall not apply any safeguard measure under this Sub-Section after the end of the 15th year.
  • 4. 
    On request of the European Union, Japan and the European Union shall consult on the operation of the agricultural safeguard measure set out in this Sub-Section and may mutually agree to periodically evaluate and update the trigger price.

    ________________

    EU/JP/Annex 2-A-3/en 133


3.

Referenced document

29 Jun
'18
Agreement between the European Union and Japan for an Economic Partnership
LEGISLATIVE ACTS AND OTHER INSTRUMENTS

7965/18
 
 
 

4.

More information

 

5.

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