Section 2 Schedule of Japan

Transcription

1 Section 2 Schedule of Japan Column 1 Column 2 Column 3 Column 4 Column 5 Chapter 1 Live animals Live horses, asses, mules and hinnies Pure-bred breeding animals: Horses: Certified as being those other than Thoroughbred, Thoroughbred-grade, rab, nglo-rab or rab-grade horses (hereinafter referred to as light-breed horses ) in accordance with the provisions of a Cabinet Order Light-breed horses certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order sses, mules and hinnies Horses: Certified as being those other than light-breed horses in accordance with the provisions of a Cabinet Order Light-breed horses certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order

2 sses, mules and hinnies Live bovine animals Pure-bred breeding animals Buffaloes Live swine Pure-bred breeding animals Weighing less than 50kg Weighing 50kg or more Live sheep and goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls live animals. Chapter 2 Meat and edible meat offal Meat of bovine animals, fresh or chilled Meat of bovine animals, frozen Carcasses and half-carcasses cuts with bone in Q Boneless Q Meat of swine, fresh, chilled or frozen. - Fresh or chilled: Carcasses and half-carcasses: Of wild boars

3 Hams, shoulders and cuts thereof, with bone in: Of wild boars Of wild boars - Frozen: * Q Carcasses and half-carcasses: Of wild boars Hams, shoulders and cuts thereof, with bone in: Of wild boars * Q 2 Of wild boars * Q Meat of sheep or goats, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Of bovine animals, fresh or chilled - Of bovine animals, frozen: Tongues * Q Livers * Q 3

4 Cheek meat and head meat Internal organs * Q 3 ** Q Of swine, fresh or chilled: Of wild boars - Of swine, frozen: Livers: Of wild boars Of wild boars Internal organs * Q , fresh or chilled , frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled R Not cut in pieces, frozen R Cuts and offal, fresh or chilled R Cuts and offal, frozen:

5 Livers - Of turkeys: Legs with bone in R 4 Q Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled Cuts and offal, frozen - Of ducks, geese or guinea fowls: Not cut in pieces, fresh or chilled: Of ducks 9.6% B Not cut in pieces, frozen Fatty livers, fresh or chilled , fresh or chilled: Of ducks 9.6% B , frozen meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. - Meat of swine:

6 Hams, shoulders and cuts thereof, with bone in Bellies (streaky) and cuts thereof Meat of bovine animals -, including edible flours and meals of meat and meat offal: Of primates Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Of reptiles (including snakes and turtles) 4.2% B Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Live fish Ornamental fish: Carp and gold-fish 3.5% B5 - live fish: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): Fry for fish culture 3.5% B Eels (nguilla spp.): Fry for fish culture

7 Carp: Fry for fish culture % B5 Fry for fish culture Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) R Fish, fresh or chilled, excluding fish fillets and other fish meat of heading Salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 3.5% B Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho): Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus): Silver salmon(oncorhynchus kisutch) 3.5% B10

8 R 4 tlantic salmon(salmo salar) and Danube salmon(hucho hucho) R R 4 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 3.5% B Plaice (Pleuronectes platessa) 3.5% B Sole (Solea spp.) 3.5% B % B5 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: lbacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-bellied bonito Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - fish, excluding livers and roes:

9 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus): Of Sardinops spp. 3.5% B Haddock (Melanogrammus aeglefinus) 3.5% B Coalfish (Pollachius virens) 3.5% B Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks R Eels (nguilla spp.) 3.5% B Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.), Samma (Cololabis spp.), Billfish and Swordfish Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Fugu 3.5% B5 R Livers and roes: Hard roes of Nishin (Clupea spp.) 5.6% B5 Hard roes of Tara (Gadus spp., Theragra spp.and Merluccius spp.) R 4

10 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: Sockeye salmon (red salmon) (Oncorhynchus nerka) R Silver salmon (Oncorhynchus kisutch) 3.5% B10 R 4 - salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 3.5% B10 R R 4 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 3.5% B Plaice (Pleuronectes platessa) 3.5% B Sole (Solea spp.) 3.5% B % B5

11 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: lbacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-bellied bonito Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - fish, excluding livers and roes: Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus): Of Sardinops spp. 3.5% B Haddock (Melanogrammus aeglefinus) 3.5% B Coalfish (Pollachius virens) 3.5% B Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks 2.5% B Eels (nguilla spp.) 3.5% B Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 3.5% B5

12 Hake (Merluccius spp., Urophycis spp.): Of Merluccius spp Of Urophycis spp. 3.5% B5 Nishin (Clupea spp.), Tara (Gadus spp. and Theragra spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.)and Samma (Cololabis spp.) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Shishamo 2.8% B5 Billfish and swordfish Spanish mackerel and hairtails R 4 Mero (Dissostichus spp.) 3.5% B10 3.5% B Livers and roes: Hard roes of Nishin (Clupea spp.) 4% B5 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) R Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Fresh or chilled: Fillets:

13 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.), Samma (Cololabis spp.), bluefin tunas (Thunnus thynnus)and southern bluefin tunas (Thunnus maccoyii) 3.5% B10 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.), Samma (Cololabis spp.), bluefin tunas (Thunnus thynnus)and southern bluefin tunas (Thunnus maccoyii) Barracouta(Sphyraenidae and Gempylidae), king-clip and sea breams 2% B Frozen fillets: R 4 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.), Samma (Cololabis spp.), tunas (of the genus Thunnus), billfish and swordfish % B10

14 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.), Samma (Cololabis spp.), bluefin tunas(thunnus thynnus), southern bluefin tunas (Thunnus maccoyii) and Itoyori (surimi) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Dogfish and other sharks R 4 Shishamo 2.8% B5 Spanish mackerel R 4 Fugu 3.5% B5 3.5% B 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 Flours, meals and pellets of fish, fit for human consumption Livers and roes of fish, dried, smoked, salted or in brine: Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles 8.4% B7 Hard roes of Salmonidae R 4 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) Nishin roes on the tangles 10% B7

15 Fish fillets, dried, salted or in brine, but not smoked: Salmonidae R 4 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) 10.5% B7 - Smoked fish, including fillets: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) 10% B7 R % B7 - Dried fish, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)

16 R 4 - Fish, salted but not dried or smoked and fish in brine: Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) nchovies (Engraulis spp.) Salmonidae R Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; 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: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Lobsters(Homarus spp.) Shrimps and prawns Crabs R , including flours, meals and pellets of crustaceans, fit for human consumption: Ebi 7% B7 - Not frozen:

17 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): Live, fresh or chilled 4% B Lobsters (Homarus spp.): Live, fresh or chilled Shrimps and prawns: 4% B5 Live, fresh or chilled 4% B Crabs R , including flours, meals and pellets of crustaceans, fit for human consumption: Live, fresh or chilled: Ebi 7% B7 Ebi 4% B5 10% B Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption Oysters R 4 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

18 Live, fresh or chilled Mussels (Mytilus spp., Perna spp.): Live, fresh or chilled R Frozen 7% B10 R 4 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): Live, fresh or chilled Octopus (Octopus spp.): Live, fresh or chilled 5% B Frozen 5% B7 10% B Snails, other than sea snails: Live, fresh, chilled or frozen 7% B7 10% B7 -, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: Live, fresh or chilled: Live aquatic invertebrates other than crustaceans or molluscs dductors of shellfish, cuttle fish and squid

19 Hard clam R 4 kagai ((bloody clam), live), sea urchins and abalone R 4 Jellyfish 7% B7 Baby clam and fresh water clam R 4 Molluscs 7% B Frozen: dductors of shellfish, cuttle fish and squid Sea urchins, jellyfish and sea cucumbers: Sea urchins 7% B15 Jellyfish 7% B7 7% B10 Hard clam R 4 balone, baby clam and fresh water clam R 4

20 dductors of shellfish, cuttle fish and squid Sea urchins, jellyfish and sea cucumbers: Sea urchins R 4 Jellyfish 7% B7 R 4 Hard clam, salted or in brine R 4 Hard clam, dried R 4 Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Milk and cream, not concentrated nor containing added sugar or other sweetening matter Milk and cream, concentrated or containing added sugar or other sweetening matter In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: Not containing added sugar or other sweetening matter Not containing added sugar or other sweetening matter:

21 Of a fat content, by weight, exceeding 7.5%: Whipped cream in pressurized containers R Of a fat content, by weight, exceeding 8%: Whipped cream in pressurized containers R Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Yogurt: Frozen, treated appropriate to preserve or containing added sugar or other sweetening matter or flavoured or containing added fruit or nuts, excluding frozen yogurt R Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads.

22 04.06 Cheese and curd Fresh (unripened or uncured) cheese, including whey cheese, and curd Grated or powdered cheese, of all kinds Processed cheese, not grated or powdered Blue-veined cheese cheese: R Birds eggs, in shell, fresh, preserved or cooked: For hatching R Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg yolks: Dried 18.8% B % or 48 yen/kg, whichever is the greater B Dried 21.3% B % or 51 yen/kg, whichever is the greater B Natural honey. R 4

23 Edible products of animal origin, not elsewhere specified or included. Chapter 5 Chapter 6 Chapter 7 Products of animal origin, not elsewhere specified or included Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Potatoes, fresh or chilled Tomatoes, fresh or chilled. 3% B Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Onions and shallots: Onions: Not more than yen/kg in value for customs duty More than yen/kg in value for customs duty Shallots 8.5% or the difference between 73.7 yen/kg and the value for customs duty per kilogram, whichever is the less B Garlic 3% B Leeks and other alliaceous vegetables: Welsh onions (llium fistulisum L.) 3% B5

24 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers and gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled vegetables, fresh or chilled Globe artichokes sparagus ubergines (egg-plants) 3% B Celery other than celeriac - Mushrooms and truffles: Mushrooms of the genus garicus Truffles Matsutake Shiitake mushrooms Fruits of the genus Capsicum or of the genus Pimenta Spinach, New Zealand spinach and orache spinach (garden spinach) 3% B Sweet corn 6% B5

25 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes 8.5% B7 - Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) 8.5% B Beans (Vigna spp., Phaseolus spp.) 8.5% B Green soybeans 6% B5 8.5% B Spinach, New Zealand spinach and orache spinach (garden spinach) 6% B Sweet corn 10.6% B vegetables: Burdock 12% B10 6% B Mixtures of vegetables: Chiefly consisting of sweet corn 10.6% B7 6% B Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Olives 4.5% B Capers 7.5% B Cucumbers and gherkins 9% B7 - Mushrooms and truffles: Mushrooms of the genus garicus 9% B7

26 vegetables; mixtures of vegetables: ubergines (egg-plants), weighing not more than 20g per piece, scallion and bracken: ubergines (egg-plants) 6% B15 Scallion and bracken 6% B5 Burdock 12% B10 ubergines (egg-plants) 9% B15 9% B Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Onions 9% B15 - Mushrooms, wood ears (uricularia spp.), jelly fungi (Tremella spp.) and truffles: Mushrooms of the genus garicus 9% B Wood ears (uricularia spp.) Jelly fungi (Tremella spp.) Shiitake mushrooms vegetables; mixtures of vegetables: Sweet corn:

27 Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) 9 yen/kg B7 Potatoes whether or not cut or sliced but not further prepared 10% B10 Bamboo shoots 7.5% B7 9% B Dried leguminous vegetables, shelled, whether or not skinned or split Peas (Pisum sativum): Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Certified as seeds for the sowing vegetables in accordance with the provisions of a Cabinet Order Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Small red (dzuki) beans (Phaseolus or Vigna angularis) Kidney beans, including white pea beans (Phaseolus vulgaris):

28 Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Lentils Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order

29 Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith Manioc (cassava): Frozen: For feeding purposes Note: The imports under this are to be used as materials for fodder and feed under the supervision of the customs authority. 12% B10 Pellets of flour or meal For feeding purposes Note: The imports under this are to be used as materials for fodder and feed under the supervision of the customs authority. For feeding purposes Note: The imports under this are to be used as materials for fodder and feed under the supervision of the customs authority.

30 9% B Sweet potatoes: Frozen 12% B % B10 Frozen: Taros 10% B7 12% B10 9% B7 Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled nuts, fresh or dried, whether or not shelled or peeled. - lmonds: In shell Shelled - Hazelnuts or filberts (Corylus spp.): In shell Shelled - Walnuts: In shell 10% B Shelled 10% B Chestnuts (Castanea spp.) 9.6% B Pistachios

31 Betel nuts, macadamia nuts and pecans 12% B Bananas, including plantains, fresh or dried: Fresh R 4 Dried Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Dates Figs 3% B Pineapples R vocados Guavas, mangoes and mangosteens Citrus fruit, fresh or dried Oranges R Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids R Grapefruit 10% B Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Limes (other than Citrus aurantifolia, Citrus latifolia) R Grapes, fresh or dried Fresh:

32 If imported during the period from March 1 to October 31 17% B15 If imported during the period from November 1 to the last day of February 7.8% B Dried Melons (including watermelons) and papaws (papayas), fresh. - Melons (including watermelons): Watermelons 6% B % B Papaws (papayas) pples, pears and quinces, fresh pples 17% B Pears and quinces 4.8% B pricots, cherries, peaches (including nectarines), plums and sloes, fresh pricots 6% B Cherries 8.5% B Peaches, including nectarines 6% B Plums and sloes 6% B fruit, fresh Strawberries 6% B Raspberries, blackberries, mulberries and loganberries Black, white or red currants and gooseberries Cranberries, bilberries and other fruits of the genus Vaccinium Kiwifruit 6.4% B7

33 Durians Rambutan, passion-fruit, litchi and carambola (star-fruit) 6% B Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Strawberries: Containing added sugar 9.6% B7 12% B Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries Containing added sugar: Pineapples R 4 Berries Sour cherries 6.9% B10 Peaches and pears 7% B7 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi 6% B10 12% B10

34 Pineapples R 4 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop, litchi, berries and camucamu Peaches and pears 7% B7 12% B Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Cherries 17% B Bananas, oranges and grapefruit R 4 Lemons and limes, excluding those provisionally preserved in preservative solutions Chestnuts 9.6% B15 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi 6% B10

35 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids R 4 12% B Fruit, dried, other than that of headings to 08.06; mixtures of nuts or dried fruits of this Chapter pricots 9% B Prunes pples 9% B fruit: Berries, papayas, pawpaws, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, sugar-apples, bullock s-heart, passion-fruit, dookoo kokosan, soursop, litchi and kehapi 9% B Mixtures of nuts or dried fruits of this Chapter: Mixtures containing more than 50% by weight of a single nut or dried fruit constituent, excluding those containing chestnuts, walnuts, pistachios, nuts of subheading (except betel nuts and macadamia nuts) or dried fruits of subheadings to % B Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. Chapter 9 Coffee, tea, maté and spices

36 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted: Not decaffeinated Decaffeinated - Coffee roasted: Not decaffeinated R Decaffeinated R Tea, whether or not flavoured Green tea (not fermented) in immediate packings of a content not exceeding 3kg 17% B green tea (not fermented): Waste, unfit for beverage 17% B Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg: Black tea 12% B10 17% B black tea (fermented) and other partly fermented tea: Waste, unfit for beverage Black tea 17% B Maté. 6% B10

37 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices Ginger: Provisionally preserved in brine,in sulphur water or in other preservative solutions 9% B Saffron Turmeric (curcuma) Thyme; bay leaves Curry 3.6% B7 - spices: Mixtures referred to in Note 1 (b) to this Chapter Chapter 10 Cereals Wheat and meslin Rye Barley Oats.

38 10.05 Maize (corn) Seed: Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) yen/kg B10 Popcorn, corn which is explosive with heating under normal air pressure For feeding purposes Note: The imports under this are to be used as materials for fodder and feeds under the supervision of the customs authority Rice Grain sorghum Buckwheat, millet and canary seed; other cereals Buckwheat: Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) 9% B Millet Canary seed cereals:

39 Rendered suitable solely for sowing by chemical treatment (for example, sterilization, acceleration of germination) Triticale